Section R865-20T-9 - Cigarette-Manufacturer Inventory Requirements Pursuant to Utah Code Ann. Section 59- 14-205A. Inventories of cigarettes held by manufacturers in warehouses located in Utah may be delivered to wholesalers or jobbers without being stamped. A record of those deliveries must be kept by the manufacturer at its place of business in this state or at the warehouse. The record shall contain all of the following: 2. the person to whom the cigarettes were delivered;B. The record must be available for inspection by the Tax Commission or its agents at any reasonable time.C. If the merchandise is sold to retailers, consumers or persons other than wholesalers or jobbers, the manufacturer must qualify as a licensed dealer.Utah Admin. Code R865-20T-9