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(a) Out-of-city sales. Any person engaging or continuing in a business who claims out-of-city 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-city 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.
(Ord. No. 11219, § 1, 12-9-14, eff. 1-1-15)