Sales and Use Tax Records (Publication 116)
Types of Records
What kinds of records should I keep?
Keep all records required to determine your correct sales and use tax liability, including:
- Normal books of account that show your business income and expenses (see What should my records show?, below);
- Documents of original entry, such as invoices, receipts, job orders; purchase orders, contracts, or other documents used as the basis for your books of account; and
- All schedules or working papers used in preparing your sales and use tax returns.
There are specific recordkeeping requirements for businesses whose sales and use tax transactions are more complex, such as bars and restaurants, construction contractors, and motor vehicle dealers. For details, please see our industry-specific publications or call our Customer Service Center at 1‑800‑400‑7115 (TTY:711).
What should my records show?
Your records need to show:
- The gross receipts from all of your business income, including sales, leases, service charges, and labor income;
- All of the deductions claimed on your sales and use tax returns, along with support documents for those deductions; and
- The total purchase price, including receipts, for all items you purchase for; resale, lease, or your own use.
Revision September 2018