Reg. 12-350.3. Recordkeeping: out-of-Town and out-of-State sales.
   (a)   Out-of-Town Sales. Any person engaging or continuing in a business who claims out-of-Town sales shall maintain and keep accounting records or books indicating separately the gross income from the sales of tangible personal property from such out-of-Town branches or locations.
   (b)   Out-of-State Sales. Persons engaged in a business claiming out-of-State sales shall maintain accounting records or books indicating for each out-of-State sale the following documentation:
      (1)   documentation of location of the buyer at the time of order placement; and
      (2)   shipping, delivery, or freight documents showing where the buyer took delivery; and
      (3)   documentation of intended location of use or storage of the tangible personal property sold to such buyer.
(Am. Ord. 2011-02, passed 9-12-2011)