Guidelines for Reproduced or Computerized Sales Records

Reproductions of records made in the regular course of business, as well as computerized records, are permissible if you follow the guidelines outlined below.

Microfilm and Microfiche

You must offer suitable facilities for viewing microfilm and microfiche records. You must also provide any copies which may be required for tax verification purposes.

Computerized Tax Accounting

For computerized records, you must:

• Produce visible records necessary to verify tax liabilities.
• Permit a transaction to be traced back to the original source or forward to the totals.
• Make available a description of the system, including flow charts and procedures.
• Have controls to insure accuracy.