(1) A sports tab game seller shall maintain records by serial number and by manufacturer of all sports tab cards purchased.

(2) A sports tab game seller shall maintain records documenting the total number of sports tab cards sold, sponsor and card serial number. The sports tab game seller must maintain these records, and make the records available to the department upon request, for a minimum of 12 full quarters from the previous quarterly tax return due date. Such records shall document:

(a) the total number of sports tab games sold by referencing the sports tab game serial number to the sponsor, including the sponsor's name, address and phone number; and

(b) the total number of sports tab game decals in the sports tab game seller's possession.

(3) A sports tab game seller may not transfer sports tab decals to any person, except when affixed to a sports tab card. If sports tab game sellers wish to reduce their decal inventory, they may only return the decals to the department. If sports tab game sellers cease to sell sports tab games, they shall file, within 15 days following the date upon which they terminated sales, a report on a form provided by the department, remit any tax due, and return all unused decals.

(4) A sports tab game seller shall return any sports tab decals to the department upon request of the department.