Yes it does. If a state such as Michigan requests the purchase records from anyplace, reservation or not, they must provide.
The "gotcha" here is that the internet sales outlets will tell you that they do not report their sales to your respective state. However, what they don't tell you is that they are obligated by law to furnish their sales records to whichever state requests them. I got that info first hand from a reservation I called in New York when I was going to make a purchase from them. This was after I had gotten nailed for purchases from DirtCheapCigs.com.......
My advice if you are going to make such purchases, use an alternative name and pay via money order. Regardless of the name, UPS or FedEx will deliver to the address on the shipping label..........
And FWIW, the only info that is being provided to the states is your name, address and purchase amounts. They have never been provided with sales receipts or credit card info or anything.
My argument from the getgo has been that the internet sales outlets have cart blanche to alter their sales records in order to ship massive quantities of orders to out of state buyers and distribute the sales quantities amongst many of their past customers so as to conceal their possible smuggling operations.........
They are not just obligated by law to furnish their sales records if requested. THE JENKINS ACT SAYS THEY MUST PROVIDE THE RECORDS. The retailers are the ones caught through subpoenas not reporting the sales. Once the State has your name and address as an out-of-state cigarette purchaser, your credit card information is right behind because the State has reason to believe you are breaking the law.