Recordkeeping: out-of-city and out-of-state sales.
Gilbert Town Code § 58-366
in effectSec. 58-366. - Recordkeeping: out-of-city and out-of-state sales.
(a) Out-of-City Sales. Any person engaging or continuing in a business who claims out-of-City sales shall maintain and keep accounting records or books indicating separately the gross income from the sales of tangible personal property from such out-of-City branches or locations.
(b) Out-of-State sales. Persons engaged in a business claiming out-of-State sales shall maintain accounting records or books indicating for each out-of-State sale the following documentation:
(1) documentation of location of the buyer at the time of order placement; and
(2) shipping, delivery, or freight documents showing where the buyer took delivery; and
(3) documentation of intended location of use or storage of the tangible personal property sold to such buyer.
(Ord. No. 2522, § I(Att.), 2-19-15)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_ARTIIILIRE_S58-366REO-CO-SSAFetched: 11/1/2026