§ 3.07-350.3. Recordkeeping: out-of-City and out-of-State sales.

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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) (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.

                    
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