{"law_id":"770122","section_number":"58.1-633","catch_line":"Records","history":"Code 1950, \u00a7 58-441.29; 1966, c. 151; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-633\/","refers_to":false,"url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","structure":{"1":{"id":"3","name":"Retail Sales And Use Tax","identifier":"6","label":"chapter","url":"\/58.1\/I\/6\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"770122","structure_id":"3","full_text":"A Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Tax Commissioner.\r\rB In order to aid in the administration and enforcement of the provisions of this chapter, all wholesalers and jobbers in this Commonwealth shall keep a record of all sales of tangible personal property, whether such sales be for cash or on terms of credit. Such records shall include the name and address of the purchaser, the number of the certificate of registration issued to the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. Any wholesaler or jobber failing to keep such records shall be guilty of a Class 1 misdemeanor. Any person who is both a retailer and a wholesaler or jobber and who fails to keep proper records showing wholesale sales and retail sales separately shall pay the tax as a retailer on both classes of his business.\r\rC For the purpose of enforcing the collection of the tax levied by this chapter, the Tax Commissioner is authorized to examine the books, records, and other documents of all transportation companies, agencies, firms, or persons as defined herein that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or otherwise are shipping articles of tangible personal property which are liable for the tax. If such transportation company, agency, firm or person as defined herein refuses to permit such examination of its or his books, records, and other documents by the Tax Commissioner, as aforesaid, it or he shall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed by petitioning the appropriate circuit court to require the transportation company, agency, firm, or person to show cause as to why such books, records, and other documents should not be examined pursuant to the injunction of the court, and as to why a bond should not be required with proper security in the penalty of not more than $ 2,000 conditioned upon compliance with the provisions hereof for a period of not more than 1 year.\r\r","text":{"0":{"id":"2482431","text":"Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may be necessary to determine the amount of tax due hereunder, and such other pertinent information as may be required by the Tax Commissioner.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1},"1":{"id":"2482432","text":"In order to aid in the administration and enforcement of the provisions of this chapter, all wholesalers and jobbers in this Commonwealth shall keep a record of all sales of tangible personal property, whether such sales be for cash or on terms of credit. Such records shall include the name and address of the purchaser, the number of the certificate of registration issued to the purchaser, the date of the purchase, the article purchased, and the price at which the article is sold to the purchaser. Any wholesaler or jobber failing to keep such records shall be guilty of a Class 1 misdemeanor. Any person who is both a retailer and a wholesaler or jobber and who fails to keep proper records showing wholesale sales and retail sales separately shall pay the tax as a retailer on both classes of his business.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1},"2":{"id":"2482433","text":"For the purpose of enforcing the collection of the tax levied by this chapter, the Tax Commissioner is authorized to examine the books, records, and other documents of all transportation companies, agencies, firms, or persons as defined herein that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or otherwise are shipping articles of tangible personal property which are liable for the tax. If such transportation company, agency, firm or person as defined herein refuses to permit such examination of its or his books, records, and other documents by the Tax Commissioner, as aforesaid, it or he shall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed by petitioning the appropriate circuit court to require the transportation company, agency, firm, or person to show cause as to why such books, records, and other documents should not be examined pursuant to the injunction of the court, and as to why a bond should not be required with proper security in the penalty of not more than $ 2,000 conditioned upon compliance with the provisions hereof for a period of not more than 1 year.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1}},"ancestry":{"1":{"id":"3","name":"Retail Sales And Use Tax","identifier":"6","label":"chapter","url":"\/58.1\/I\/6\/"},"2":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"3":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"789515","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-638.2. (Contingent effective date -- see note) Disposition of state and local sales tax revenue collected pursuant to federal legislation granting remote collection authority","url":"\/\/","token":"58.1\/I\/6\/"},"1":{"id":"786972","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-614. (Contingent effective date -- see note) Vending machine sales","url":"\/\/","token":"58.1\/I\/6\/"},"2":{"id":"778531","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-605. (Contingent effective date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","url":"\/\/","token":"58.1\/I\/6\/"},"3":{"id":"790311","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-604.1. (Contingent effective date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","url":"\/\/","token":"58.1\/I\/6\/"},"4":{"id":"789049","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-604. (Contingent effective date -- see note) Imposition of use tax","url":"\/\/","token":"58.1\/I\/6\/"},"5":{"id":"777531","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-615. (Contingent effective date -- see note) Returns by dealers","url":"\/\/","token":"58.1\/I\/6\/"},"6":{"id":"781375","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-601. (Contingent expiration date -- see note) Administration of chapter","url":"\/\/","token":"58.1\/I\/6\/"},"7":{"id":"765761","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-609.13. (Contingent repeal -- see note) Exceptions to \u00a7 58.1-609.10","url":"\/\/","token":"58.1\/I\/6\/"},"8":{"id":"765007","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-602. (Contingent effective date -- see note) Definitions","url":"\/\/","token":"58.1\/I\/6\/"},"9":{"id":"776783","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-638.3. (Contingent expiration date -- see note) Disposition of 0.3 percent state and local sales tax for transportation","url":"\/\/","token":"58.1\/I\/6\/"},"10":{"id":"774783","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-615. (Contingent expiration date -- see note) Returns by dealers","url":"\/\/","token":"58.1\/I\/6\/"},"11":{"id":"779402","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-606. (Contingent expiration date -- see note) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","url":"\/\/","token":"58.1\/I\/6\/"},"12":{"id":"785064","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-604. (Contingent expiration date -- see note) Imposition of use tax","url":"\/\/","token":"58.1\/I\/6\/"},"13":{"id":"780978","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-635. (Contingent effective date -- see note) Failure to file return; fraudulent return; civil penalties","url":"\/\/","token":"58.1\/I\/6\/"},"14":{"id":"787126","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-605. (Contingent expiration date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","url":"\/\/","token":"58.1\/I\/6\/"},"15":{"id":"784591","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-602. (Contingent expiration date-- see note) Definitions","url":"\/\/","token":"58.1\/I\/6\/"},"16":{"id":"785630","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-604.1. (Contingent expiration date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts","url":"\/\/","token":"58.1\/I\/6\/"},"17":{"id":"772322","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-635. (Contingent expiration date -- see note) Failure to file return; fraudulent return; civil penalties","url":"\/\/","token":"58.1\/I\/6\/"},"18":{"id":"780272","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-601. (Contingent effective date -- see note) Administration of chapter","url":"\/\/","token":"58.1\/I\/6\/"},"19":{"id":"782323","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-614. (Contingent expiration date -- see Editor's note) Vending machine sales","url":"\/\/","token":"58.1\/I\/6\/"},"20":{"id":"779767","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax","url":"\/\/","token":"58.1\/I\/6\/"},"21":{"id":"786682","structure_id":"3","section_number":"","catch_line":"\u00a7 58.1-603. (Contingent effective date -- see note) Imposition of sales tax","url":"\/\/","token":"58.1\/I\/6\/"},"22":{"id":"795191","structure_id":"3","section_number":"58.1-600","catch_line":"Short title","url":"\/58.1-600\/","token":"58.1\/I\/6\/58.1-600"},"23":{"id":"779800","structure_id":"3","section_number":"58.1-602.1","catch_line":"Repealed","url":"\/58.1-602.1\/","token":"58.1\/I\/6\/58.1-602.1"},"24":{"id":"793670","structure_id":"3","section_number":"58.1-603.1","catch_line":"(Contingent expiration date) Additional state sales tax in certain counties and cities","url":"\/58.1-603.1\/","token":"58.1\/I\/6\/58.1-603.1"},"25":{"id":"782367","structure_id":"3","section_number":"58.1-604.01","catch_line":"(Contingent expiration date) Additional state use tax in certain counties and cities","url":"\/58.1-604.01\/","token":"58.1\/I\/6\/58.1-604.01"},"26":{"id":"796237","structure_id":"3","section_number":"58.1-604.2","catch_line":"Filing return; payment of tax","url":"\/58.1-604.2\/","token":"58.1\/I\/6\/58.1-604.2"},"27":{"id":"766218","structure_id":"3","section_number":"58.1-604.3","catch_line":"Exemptions","url":"\/58.1-604.3\/","token":"58.1\/I\/6\/58.1-604.3"},"28":{"id":"788022","structure_id":"3","section_number":"58.1-604.4","catch_line":"Repealed","url":"\/58.1-604.4\/","token":"58.1\/I\/6\/58.1-604.4"},"29":{"id":"794600","structure_id":"3","section_number":"58.1-604.6","catch_line":"Gift transactions","url":"\/58.1-604.6\/","token":"58.1\/I\/6\/58.1-604.6"},"30":{"id":"788379","structure_id":"3","section_number":"58.1-606","catch_line":"(Contingent effective date -- see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","url":"\/58.1-606\/","token":"58.1\/I\/6\/58.1-606"},"31":{"id":"795322","structure_id":"3","section_number":"58.1-607","catch_line":"Moving residence or business into Commonwealth","url":"\/58.1-607\/","token":"58.1\/I\/6\/58.1-607"},"32":{"id":"774562","structure_id":"3","section_number":"58.1-608","catch_line":"Repealed","url":"\/58.1-608\/","token":"58.1\/I\/6\/58.1-608"},"33":{"id":"775755","structure_id":"3","section_number":"58.1-608.1","catch_line":"Refund authorized for certain building materials","url":"\/58.1-608.1\/","token":"58.1\/I\/6\/58.1-608.1"},"34":{"id":"793230","structure_id":"3","section_number":"58.1-608.2","catch_line":"Repealed","url":"\/58.1-608.2\/","token":"58.1\/I\/6\/58.1-608.2"},"35":{"id":"770372","structure_id":"3","section_number":"58.1-608.3","catch_line":"Entitlement to certain sales tax revenues","url":"\/58.1-608.3\/","token":"58.1\/I\/6\/58.1-608.3"},"36":{"id":"785296","structure_id":"3","section_number":"58.1-608.4","catch_line":"Suspension of exemption","url":"\/58.1-608.4\/","token":"58.1\/I\/6\/58.1-608.4"},"37":{"id":"775470","structure_id":"3","section_number":"58.1-609","catch_line":"Repealed","url":"\/58.1-609\/","token":"58.1\/I\/6\/58.1-609"},"38":{"id":"785629","structure_id":"3","section_number":"58.1-609.1","catch_line":"Governmental and commodities exemptions","url":"\/58.1-609.1\/","token":"58.1\/I\/6\/58.1-609.1"},"39":{"id":"772142","structure_id":"3","section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","url":"\/58.1-609.10\/","token":"58.1\/I\/6\/58.1-609.10"},"40":{"id":"776253","structure_id":"3","section_number":"58.1-609.11","catch_line":"Exemptions for nonprofit entities","url":"\/58.1-609.11\/","token":"58.1\/I\/6\/58.1-609.11"},"41":{"id":"770290","structure_id":"3","section_number":"58.1-609.12","catch_line":"Reports to General Assembly on tax exemptions studies","url":"\/58.1-609.12\/","token":"58.1\/I\/6\/58.1-609.12"},"42":{"id":"766901","structure_id":"3","section_number":"58.1-609.2","catch_line":"Agricultural exemptions","url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2"},"43":{"id":"787134","structure_id":"3","section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3"},"44":{"id":"771699","structure_id":"3","section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4"},"45":{"id":"783430","structure_id":"3","section_number":"58.1-609.5","catch_line":"Service exemptions","url":"\/58.1-609.5\/","token":"58.1\/I\/6\/58.1-609.5"},"46":{"id":"787929","structure_id":"3","section_number":"58.1-609.6","catch_line":"Media-related exemptions","url":"\/58.1-609.6\/","token":"58.1\/I\/6\/58.1-609.6"},"47":{"id":"782716","structure_id":"3","section_number":"58.1-609.7","catch_line":"Repealed","url":"\/58.1-609.7\/","token":"58.1\/I\/6\/58.1-609.7"},"48":{"id":"780149","structure_id":"3","section_number":"58.1-610","catch_line":"Contractors","url":"\/58.1-610\/","token":"58.1\/I\/6\/58.1-610"},"49":{"id":"794058","structure_id":"3","section_number":"58.1-610.1","catch_line":"Modular building manufacturers and retailers","url":"\/58.1-610.1\/","token":"58.1\/I\/6\/58.1-610.1"},"50":{"id":"790391","structure_id":"3","section_number":"58.1-611","catch_line":"Credit for taxes paid in another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611"},"51":{"id":"781421","structure_id":"3","section_number":"58.1-611.1","catch_line":"Rate of tax on sales of food purchased for human consumption","url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1"},"52":{"id":"784706","structure_id":"3","section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2"},"53":{"id":"782838","structure_id":"3","section_number":"58.1-611.3","catch_line":"(Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment","url":"\/58.1-611.3\/","token":"58.1\/I\/6\/58.1-611.3"},"54":{"id":"779246","structure_id":"3","section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","url":"\/58.1-612\/","token":"58.1\/I\/6\/58.1-612"},"55":{"id":"795614","structure_id":"3","section_number":"58.1-613","catch_line":"Dealers' certificates of registration","url":"\/58.1-613\/","token":"58.1\/I\/6\/58.1-613"},"56":{"id":"791534","structure_id":"3","section_number":"58.1-615.1","catch_line":"Repealed","url":"\/58.1-615.1\/","token":"58.1\/I\/6\/58.1-615.1"},"57":{"id":"772203","structure_id":"3","section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","url":"\/58.1-616\/","token":"58.1\/I\/6\/58.1-616"},"58":{"id":"766022","structure_id":"3","section_number":"58.1-617","catch_line":"Extensions","url":"\/58.1-617\/","token":"58.1\/I\/6\/58.1-617"},"59":{"id":"767254","structure_id":"3","section_number":"58.1-618","catch_line":"Assessment based on estimate","url":"\/58.1-618\/","token":"58.1\/I\/6\/58.1-618"},"60":{"id":"765271","structure_id":"3","section_number":"58.1-619","catch_line":"Returned goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619"},"61":{"id":"773960","structure_id":"3","section_number":"58.1-620","catch_line":"Repossessions","url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620"},"62":{"id":"779608","structure_id":"3","section_number":"58.1-621","catch_line":"Bad debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621"},"63":{"id":"778259","structure_id":"3","section_number":"58.1-623","catch_line":"Sales or leases presumed subject to tax; exemption certificates","url":"\/58.1-623\/","token":"58.1\/I\/6\/58.1-623"},"64":{"id":"771057","structure_id":"3","section_number":"58.1-623.1","catch_line":"Misuse of exemption certificates; suspension of exemptions; penalties","url":"\/58.1-623.1\/","token":"58.1\/I\/6\/58.1-623.1"},"65":{"id":"768203","structure_id":"3","section_number":"58.1-624","catch_line":"Direct payment permits","url":"\/58.1-624\/","token":"58.1\/I\/6\/58.1-624"},"66":{"id":"778241","structure_id":"3","section_number":"58.1-625","catch_line":"(Effective until July 1, 2017) Collection of tax","url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625"},"67":{"id":"773501","structure_id":"3","section_number":"58.1-625","catch_line":"(Effective July 1, 2017) Collection of tax","url":"\/58.1-625\/","token":"58.1\/I\/6\/58.1-625"},"68":{"id":"777226","structure_id":"3","section_number":"58.1-625.1","catch_line":"Repealed","url":"\/58.1-625.1\/","token":"58.1\/I\/6\/58.1-625.1"},"69":{"id":"794889","structure_id":"3","section_number":"58.1-626","catch_line":"(Effective July 1, 2017) Absorption of tax prohibited","url":"\/58.1-626\/","token":"58.1\/I\/6\/58.1-626"},"70":{"id":"768456","structure_id":"3","section_number":"58.1-626","catch_line":"(Effective until July 1, 2017) Absorption of tax prohibited","url":"\/58.1-626\/","token":"58.1\/I\/6\/58.1-626"},"71":{"id":"772560","structure_id":"3","section_number":"58.1-627","catch_line":"Repealed","url":"\/58.1-627\/","token":"58.1\/I\/6\/58.1-627"},"72":{"id":"793725","structure_id":"3","section_number":"58.1-628.1","catch_line":"Repealed","url":"\/58.1-628.1\/","token":"58.1\/I\/6\/58.1-628.1"},"73":{"id":"770182","structure_id":"3","section_number":"58.1-628.2","catch_line":"Adjustment to the rate of tax imposed under this chapter","url":"\/58.1-628.2\/","token":"58.1\/I\/6\/58.1-628.2"},"74":{"id":"775554","structure_id":"3","section_number":"58.1-629","catch_line":"Sale of business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629"},"75":{"id":"766833","structure_id":"3","section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630"},"76":{"id":"789714","structure_id":"3","section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631"},"77":{"id":"772786","structure_id":"3","section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632"},"78":{"id":"770122","structure_id":"3","section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633"},"79":{"id":"787815","structure_id":"3","section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634"},"80":{"id":"777902","structure_id":"3","section_number":"58.1-636","catch_line":"Penalty for failure to file return or making false return","url":"\/58.1-636\/","token":"58.1\/I\/6\/58.1-636"},"81":{"id":"778688","structure_id":"3","section_number":"58.1-637","catch_line":"Bad checks","url":"\/58.1-637\/","token":"58.1\/I\/6\/58.1-637"},"82":{"id":"766175","structure_id":"3","section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","url":"\/58.1-638\/","token":"58.1\/I\/6\/58.1-638"},"83":{"id":"790485","structure_id":"3","section_number":"58.1-638.1","catch_line":"Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established","url":"\/58.1-638.1\/","token":"58.1\/I\/6\/58.1-638.1"},"84":{"id":"790185","structure_id":"3","section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639"}},"previous_section":{"id":"772786","structure_id":"3","section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632"},"next_section":{"id":"787815","structure_id":"3","section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634"},"references":false,"formats":{"txt":"\/58.1-633.txt","json":"\/58.1-633.json","xml":"\/58.1-633.xml"},"dublin_core":{"Title":"Records","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-633","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nRECORDS (\u00a7 58.1-633)\n\nA. Every dealer required to make a return and pay or collect any tax under this\nchapter shall keep and preserve suitable records of the sales, leases, or\npurchases, as the case may be, taxable under this chapter, and such other books\nof account as may be necessary to determine the amount of tax due hereunder, and\nsuch other pertinent information as may be required by the Tax Commissioner.\n\nB. In order to aid in the administration and enforcement of the provisions of\nthis chapter, all wholesalers and jobbers in this Commonwealth shall keep a\nrecord of all sales of tangible personal property, whether such sales be for\ncash or on terms of credit. Such records shall include the name and address of\nthe purchaser, the number of the certificate of registration issued to the\npurchaser, the date of the purchase, the article purchased, and the price at\nwhich the article is sold to the purchaser. Any wholesaler or jobber failing to\nkeep such records shall be guilty of a Class 1 misdemeanor. Any person who is\nboth a retailer and a wholesaler or jobber and who fails to keep proper records\nshowing wholesale sales and retail sales separately shall pay the tax as a\nretailer on both classes of his business.\n\nC. For the purpose of enforcing the collection of the tax levied by this\nchapter, the Tax Commissioner is authorized to examine the books, records, and\nother documents of all transportation companies, agencies, firms, or persons as\ndefined herein that conduct their business by truck, rail, water, airplane, or\notherwise, in order to determine what dealers are importing or otherwise are\nshipping articles of tangible personal property which are liable for the tax. If\nsuch transportation company, agency, firm or person as defined herein refuses to\npermit such examination of its or his books, records, and other documents by the\nTax Commissioner, as aforesaid, it or he shall be guilty of a Class 1\nmisdemeanor. The Tax Commissioner may proceed by petitioning the appropriate\ncircuit court to require the transportation company, agency, firm, or person to\nshow cause as to why such books, records, and other documents should not be\nexamined pursuant to the injunction of the court, and as to why a bond should\nnot be required with proper security in the penalty of not more than $ 2,000\nconditioned upon compliance with the provisions hereof for a period of not more\nthan 1 year.\n\nHISTORY: Code 1950, \u00a7 58-441.29; 1966, c. 151; 1984, c. 675."}