Sec. 19-366. Recordkeeping: Out-of-city and out-of-state sales.
   (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)