Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
455.0000 RECORDS—Regulation 1698
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.