337.6 Records.

The seller of ‘‘eligible food’’ exempt from the state sales and use tax under Code Section 12–36–2120(75) shall maintain sufficient documentation to substantiate that a sale qualifies for the exemption from the state sales and use tax, using any method of recording that properly reflects all purchases and sales of such items. HISTORY: Added by State Register Volume 32, Issue No. 7, eff July 25, 2008. ARTICLE 12 INCOME TAX SUBARTICLE 9 TAXABLE INCOME CALCULATION