Sec. 14-366. 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. G-5987, 2015)