§ 21.1-366. 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. 2925, § 1, 12-18-14; Res. No. 4911, § 1(Exh. A), 12-18-14)