Md. Code, Bus. Reg. § 16.7-213.1

(a) Each electronic smoking devices wholesaler distributor and electronic smoking devices wholesaler importer shall: (1) receive an invoice for each purchase of electronic smoking devices; (2) keep a record of all electronic smoking devices received, to which the electronic smoking devices wholesaler distributor or electronic smoking devices wholesaler importer shall post each day: (i) the invoice number; (ii) the date of receipt; (iii) the quantity received; (iv) the brand; (v) the manufacturer; and (vi) the name of the person from whom the electronic smoking devices are received; (3) (i) keep a record of the name and address of each electronic smoking devices retailer to which a sale is made; and (ii) prepare for each sale of electronic smoking devices to a retailer an invoice that shows the political subdivision where the retailer is located; and (4) keep a complete and accurate record of each sale of electronic smoking devices to an out–of–state person for resale to out–of–state consumers. (b) (1) Except as provided in paragraph (2) of this subsection, each electronic smoking devices wholesaler distributor and electronic smoking devices wholesaler importer shall make an inventory record each month of all electronic smoking devices on the premises or under the control of the electronic smoking devices wholesaler distributor or electronic smoking devices wholesaler importer: (i) at the beginning or end of the month; or (ii) on another specific day of the month, if the electronic smoking devices wholesaler distributor or electronic smoking devices wholesaler importer finds it more practicable to take inventory on that day. (2) Electronic smoking devices transferred to retail stock by written memorandum need not be included in the inventory record. (c) Each electronic smoking devices wholesaler distributor and electronic smoking devices wholesaler importer shall: (1) keep the records required by this section for 6 years or for a shorter time set by the Executive Director; and (2) allow the Executive Director to examine the records.