Regulation 8A-350.3 Recordkeeping: Out-of-Town and Out-of-State Sales.
a. Out-of-Town Sales. Any person engaging or continuing in a business who claims out-of-Town 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-Town 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. ((O)09-16, 08/19/2009; (O)08-08, 04/16/2008)