Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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455.0000 RECORDS—Regulation 1698

Annotation 455.0100

455.0100 Cash Register. Use of a cash register by a taxpayer is not absolutely required if cash registers are not ordinarily maintained by the average prudent business person engaged in the activity in question. The taxpayer must nevertheless devise a bookkeeping system sufficient to show sales and purchases. 5/24/94.