(a) Nonmanufacturing PVDO.

1. (1) Nonmanufacturing PVDOs must maintain all invoices reflecting the purchase of vending device goods.
2. (2) PVDOs opting to pay tax on the basis of withdrawal from inventory must maintain accurate records that reflect each item withdrawn or sale through an Arkansas vending device.
3. (3) PVDOs using the averaging method described in 26 CAR § 35-103(b) must maintain records to substantiate the average purchase price used in calculating tax on each type of vending good.

(b) Manufacturing PVDO.

1. (1) Manufacturing PVDOs must maintain records substantiating manufactured goods withdrawn from inventory for sale through an Arkansas vending device.
2. (2) PVDOs must also maintain sales records to substantiate the average wholesale price of vending goods sold to other vending device operators or the lowest price for a similar volume wholesale customer.
3. (3) PVDOs that do not sell manufacturing vending device goods must maintain records to substantiate the cost of manufacturing the goods.