Tax Type
Retail Sales and Use Tax
Description
Microfilm and microfiche records
Topic
Returns/Payments/Records
Date Issued
10-31-1988
October 31, 1988
Dear**********************
This is in response to your letter of September 16, 1988, concerning the use of microfilm and microfiche for official recordkeeping purposes and requesting clarification of a word in my letter of August 18, 1988. P.D. No. 88-237 (copy enclosed).
The department will permit the use of microfilm and microfiche for official recordkeeping for sales and use tax audit purposes. The taxpayer must provide for the appropriate preservation and maintenance of all microfilm and microfiche making them readily available for as long as their contents may become material in the administration of the sales and use tax law. The same conditions set forth in P.D. No. 88-237 for state corporation income tax purposes must be met or the auditor may reject the microfilm and/or microfiche.
The word "records" in the last sentence of the third paragraph of P.D. No. 88-237 refers to microfilm and microfiche.
Let me know if I may provide additional information.
Sincerely,
W. H. Forst
Tax Commissioner
Related Documents
Rulings of the Tax Commissioner