---
kind: "section"
citation: "27 C.F.R. § 646.147"
title: "27"
number: "646.147"
heading: "Required record-keeping information."
url: "https://uscodex.org/cfr/27/646.147"
---

# §646.147. Required record-keeping information.

- (a) **Distributors who are exempted persons.** Distributors who are exempted persons as defined in [§ 646.143](/cfr/27/646.143.md) must show the following information in their commercial records:
  - (1) For each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, to an exempted person; or for each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, to a person who is not an exempted person, which is delivered by the distributor to the recipient's place of business, the distributor must show on dated records—
    - (i) The full name of the purchaser (or the recipient if there is no purchaser);
    - (ii) The street address (including city and State) to which the cigarettes or smokeless tobacco are destined; and
    - (iii) **The quantity of cigarettes or smokeless tobacco disposed of.**
  - (2) For each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, other than the dispositions specified in [paragraph (a)(1)](#a-1) of this section, the distributor must show on dated records—
    - (i) The full name of the purchaser (if any);
    - (ii) The name, address (including city and state), and signature of the person receiving the cigarettes or smokeless tobacco;
    - (iii) The street address (including city and state) to which the cigarettes or smokeless tobacco are destined;
    - (iv) The quantity of cigarettes or smokeless tobacco disposed of;
    - (v) The driver's license number of the individual receiving the cigarettes or smokeless tobacco;
    - (vi) The license number of the vehicle in which the cigarettes or smokeless tobacco are removed from the distributor's business premises;
    - (vii) A declaration by the individual receiving the cigarettes or smokeless tobacco of the specific purpose for the items (such as personal use, resale, delivery to another person, etc.); and
    - (viii) A declaration, by the person receiving the cigarettes or smokeless tobacco when acting as an agent, of the name and address of their principal.
- (b) **Distributors who are not exempted persons.** Each distributor who is not an exempted person as defined in [§ 646.143](/cfr/27/646.143.md) must show on dated commercial records the information specified in [paragraphs (a)(2)(i) through (viii)](#a-2-i..a-2-viii) of this section for each disposition of more than 10,000 cigarettes or 500 single-unit consumer-sized cans or packages of smokeless tobacco.

## Notes

### Amendments

[ATF 2006R-1F, 91 FR 25132, May 8, 2026]

### Authority

Authority: 18 U.S.C. 2341-2346, unless otherwise noted.

### Source

Source: 45 FR 48612, July 21, 1980, unless otherwise noted. Redesignated by T.D. ATF-487, 68 FR 3753, Jan. 24, 2003.

### Amendments

[ATF 2006R-1F, 91 FR 25132, May 8, 2026]