When separate records of sales required

# (a)

Any vendor engaged in a business subject to this tax, who is at the same time engaged in some other kind of business, occupation or profession, not taxable under this article, shall keep records to show separately the transactions used in determining the tax base taxed under this article.

# (b)

In the event the person fails to keep separate records there shall be levied upon the person a tax based upon the entire gross proceeds of both or all of the person's businesses.

Source: view the official text

In this chapter (40 sections)

11-15-9F · Exemption for sales and services subject to special district…
11-15-9G · Exemption for clothing, footwear and school supplies for…
11-15-9H · Exemptions for sales of computer hardware and software…
11-15-9I · Exempt drugs, durable medical equipment, mobility enhancing…
11-15-9J · Direct pay permits for health care providers
11-15-9K · Annual exemption for purchases of energy efficient products
11-15-9L · Exemption for Sales of clothing and clothing accessories by…
11-15-9M · Discretionary designation of per se exemptions
11-15-9N · Exemption of qualified purchases of computers and computer…
11-15-9O · Exemption for dues, fees and assessments paid to a…
11-15-9P · Exemption for purchases of services and tangible personal…
11-15-9Q · Exemption for sales by schools and volunteer school support…
11-15-9R · Exemption for precious metals
11-15-9S · Exemption for certain school supplies, school instructional…
11-15-9T · Exemption for purchases of services and tangible personal…
11-15-9U · Exemption for sales of small arms and ammunitions
11-15-10 · Tax paid by ultimate consumer
11-15-11 · Exemption for certain organizations
11-15-12 · Agreements by competing taxpayers
11-15-13 · Remittance of tax when sale on credit
11-15-14 · When separate records of sales required
11-15-15 · Sales to affiliated companies or persons
11-15-16 · Tax return and payment; exception; requiring a combined…
11-15-17 · Liability of officers of corporation, etc
11-15-18 · Tax on gasoline and special fuel; section repealed January…
11-15-18A · Receivership; bankruptcy; priority of tax
11-15-18B · Tax on motor fuel
11-15-19 · Other times for filing returns
11-15-20 · Quarterly and annual returns
11-15-21 · Annual return; extension of time
11-15-22 · Consolidated returns
11-15-23 · Keeping and preserving of records
11-15-24 · 11-15-24
11-15-24A · 11-15-24A
11-15-24B · 11-15-24B
11-15-24C · 11-15-24C
11-15-24D · 11-15-24D
11-15-24E · 11-15-24E
11-15-24F · 11-15-24F
11-15-25 · Records of nonresidents doing business in state

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