701—254.5(453A) Form of invoice. Whenever an invoice is required to be prepared or kept by Iowa Code chapter 453A or these rules, it shall minimally contain the following information:
	1.	The seller’s name, address.
	2.	The purchaser’s name, address and permit number (if any).
	3.	The date of sale.
	4.	All prices and discounts stated separately.
	5.	An indication as to whether cigarettes or tobacco products are being sold with or without tax stamps attached or tax included.
	6.	The origination and destination points.
This rule is intended to implement Iowa Code sections 453A.15, 453A.25, 453A.45 and 453A.49.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]