N.J.A.C. 18:24-16.5 - Seller's Records; Contents

(a) Adequate records must be kept by the seller, showing the following:

1. The location or locations of each machine operated by him;

2. The serial number of each machine operated by him;

3. Purchases and inventories by physical units of merchandise bought for sale through all such machines;

4. The unit prices charged by the seller;

5. The gross receipts derived from the operation of each machine at each location, or the gross receipts derived from the sale of like products at each location;

6. The receipts from exempt sales;

7. The cost of all tangible personal property, food and drink, which the seller purchased for resale; and

8. The cost of all supplies of which the seller is deemed to be the ultimate consumer.