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(Source: P.A. 103-592, eff. 1-1-25; 104-6, Article 10, Section 10-10, eff. 7-1-25; 104-6, Article 40, Section 40-30, eff. 1-1-26; revised 11-19-25.) (35 ILCS 143/10-35) Sec. 10-35. Record keeping. (a) Every distributor, as defined in Section 10-5, shall keep complete and accurate records of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the State, and tobacco products sold, or otherwise disposed of, and shall preserve and keep all invoices, bills of lading, sales records, and copies of bills of sale, the wholesale price, and, beginning January 1, 2027, the actual cost or actual cost list price for tobacco products sold or otherwise disposed of, an inventory of tobacco products prepared as of December 31 of each year or as of the last day of the distributor's fiscal year if the distributor he or she files federal income tax returns on the basis of a fiscal year, and other pertinent papers and documents relating to the manufacture, purchase, sale, or disposition of tobacco products. Every sales invoice issued by a licensed distributor to a retailer in this State shall contain the distributor's Tobacco Products License number unless the distributor has been granted a waiver by the Department in response to a written request in cases where (i) the distributor sells little cigars or other tobacco products only to licensed SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468