(A) To support deductions made on the tax return form or authorized under this subchapter on account of receipts from isolated or occasional sales on account of receipts from sales to governmental bodies or other exempted types of purchasers on account of receipts from sales in interstate commerce and on account of receipts from any other kind of transaction that is not taxable under this subchapter, entries in any books, records or other pertinent papers or documents of the tax collector in relation thereto shall be in detail sufficient to show the name and address of the tax collector’s customer in each transaction, the character of each transaction, the date of every transaction, the amount of receipts realized from it and other information necessary to establish the non-taxable character of the transaction under this subchapter. This does not apply to § 35.141(I).
(B) It shall be presumed that all purchases or uses of tangible personal property purchased at retail are subject to tax under this subchapter until the contrary is established. The burden of proving a transaction is not taxable shall be upon the person who would be required to pay the tax or remit the tax to the Clerk if the transaction is taxable. In the course of any audit, investigation or hearing by the Clerk with reference to a given tax collector or purchaser, if the Clerk finds the person lacks documentary evidence needed to support the claim that no tax is due hereunder, the Clerk is authorized to notify the person in writing to produce the evidence. The person shall have 60 days, subject to the right of the Clerk to extend this period either on request for good cause shown or motion from the date when the notice is sent by certified or registered mail or delivered, if the notice is served personally, in which to obtain and produce evidence for the Clerk’s inspection. Failing which, the matter shall be closed and the transaction shall be conclusively presumed to be taxable.
(Prior Code, § 35.083) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999