B.__"Manufacturer" has the same meaning as provided in section 2697, subsection 1.

C.__"Marketing" means advertising and promotional activities, including, but not limited to, the activities described in subsection 4.

3.__Manner of reporting.__By July 1st each year a manufacturer or labeler of prescription drugs that directly or indirectly distributes prescription drugs for dispensation to residents of this State shall file a report with the department in the form and manner provided by the department.__The report must be accompanied by payment of a fee, as set by the department in rule, to support the work of the department under this section.

4.__Content of annual report by manufacturer or labeler.__The annual report filed under subsection 3 must include the following information as it pertains to marketing activities conducted within this State in a form that provides the value, nature, purpose and recipient of the expense:

A.__All expenses associated with advertising, marketing and direct promotion of prescription drugs through radio, television, magazines, newspapers, direct mail and telephone communications as they pertain to residents of this State, except for expenses associated with advertising purchased for a regional or national market that includes advertising within the State;

B.__With regard to all persons and entities licensed to provide health care in this State, including health care professionals and persons employed by them in this State, carriers licensed under Title 24 or Title 24-A, health plans and benefits managers, pharmacies, hospitals, nursing facilities, clinics and other entities licensed to provide health care under this Title, the following information:

(1)__All expenses associated with educational or informational programs, materials and seminars and remuneration for promoting or participating in educational or informational sessions, regardless of whether the manufacturer or labeler provides the educational or informational sessions or materials;

(2)__All expenses associated with food, entertainment, gifts valued at more than $25 and anything provided to a health care professional for less than market value;