Sales and Use Tax Records (Publication 116)
Types of Records

Keep all records required to determine your correct sales and use tax liability, including:

• Normal books of account that show your business income and expenses (see What should my records show?, below);
• Documents of original entry, such as invoices, receipts, job orders; purchase orders, contracts, or other documents used as the basis for your books of account; and
• All schedules or working papers used in preparing your sales and use tax returns.

Your records need to show:

• The gross receipts from all of your business income, including sales, leases, service charges, and labor income;
• All of the deductions claimed on your sales and use tax returns, along with support documents for those deductions; and
• The total purchase price, including receipts, for all items you purchase for; resale, lease, or your own use.