| (4) Invoices to clients need not show
taxable and nontaxable items separately. The tax due on any invoice need not be shown, but the agency must indicate on the invoice that tax is included on those items subject to tax and the agency must be able to document the amount of tax included on that invoice from its internal records. (5) Commissions, handling, or service fees must be easily determinable on agency records. (6) All certificates, receipts, and/or invoices verifying each deduction from gross sales of nontaxable items listed as follows must be kept on file: sales for resale, sales to exempt organizations, sales to persons using the property in a manner exempt by law, sales of items which are shipped to out-of-state locations by the seller, bad debts, repossessions, returned goods, nontaxable labor and services charges, sales of nontaxable items. (7) Records must be maintained for a four-year period. (g) Seller's responsibilities. For
responsibilities of sellers and filing requirements, see §3.286 of this title (relating to Seller's Responsibilities).
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| Source Note: The provisions of this §3.321 adopted to be effective January 1, 1976; amended to be effective November 15, 1976, 1 TexReg 3099; amended to be effective July 6, 1981, 6 TexReg 2182; amended to be effective November 19, 1984, 9 TexReg 5717; amended to be effective March 10, 1987, 12 TexReg 603.
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