Mich. Admin. Code R 205.4112 — Effect of rules on hard-copy recordkeeping requirements

Rule 12. (1) Except as otherwise provided in this rule, these rules do not relieve
taxpayers of the responsibility to retain hard -copy records that are created or received in
the ordinary course of business as required by existing law. Hard -copy records may
be retained on a recordkeeping medium as provided in R 205.4111.
(2) If hard -copy records are not produced or received in the ordinary course of
transacting business (e.g., when the taxpayer uses electronic data interchange
technology), then such hard-copy records need not be created.
(3) Hard-copy records generated at the time of a transaction using a credit or debit
card shall be retained unless all of the details necessary to determine correct tax
liability relating to the transaction are later received and retained by the taxpayer in
accordance with these rules. The details include those listed in R 205.4115(1).
(4) A taxpayer is not required to retain computer printouts that are created for
validation, control, or other temporary purposes.
(5) Nothing in this rule shall prevent the department from requesting hard -copy
printouts instead of retained machine-sensible records at the time of examination.