The dealer must maintain:

(a) Inventory records;

(b) Tax computation records;

(c) Names, addresses and employer identification numbers of all controlled group members, if applicable;

(d) A copy of the tax return, if the dealer filed one;

(e) A list of locations covered by the tax return; and

(f) A copy of any alternate method or procedure approval issued under §46.263.

(Approved by the Office of Management and Budget under control number 1513-0129)