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Maintain Accurate Records in California

  • Mar 25, 2016 | Gail Cole

 The state doesn't play when it comes to sales records.

The California State Board of Equalization has proposed amendments to two regulations regarding recordkeeping requirements for California taxpayers. The suggested changes are subtle but important to recognize.

California law requires every seller, retailer, and person storing, using or otherwise consuming tangible personal property in California to “keep such records, receipts, invoices and other pertinent papers in such form as the [B]oard may require.” It also authorizes the Board or authorized other persons to “examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax.”

The proposed changes are in response to technologies (new since policies were last updated) and deal primarily with electronic cash registers, electronic data, database management, and point of sale (POS) systems. Draft amendments define certain terms and provide guidance for maintaining necessary data when systems periodically overwrite data; the BOE expects taxpayers to comply with all record-keeping requirements.

Interested parties may submit comments regarding the proposed changes until 10:00 a.m. on March 29, 2016. Additional information.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.