(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
Model Option
#1: (1) (Reserved))**
(2) documentation
of residency of the buyer, determined in the manner one determines
if a person "resides within the City"; and
(3) shipping,
delivery, or freight documents showing where the buyer took delivery;
and
(4) documentation
of intended location of use or storage of the tangible personal
property sold to such buyer.
