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REGULATIONS
- PRIVILEGE AND EXCISE TAXES
Reg.
___-350.3. 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.
Web.
Rev. Date: 4-26-2010
©2001 Model City Tax Code
All rights reserved.
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