1. (a) Taxpayers may store and retain records by:

   1. (1) Converting hardcopy documents received or produced in the normal course of business and required to be retained under this rule to other storage-only imaging systems; and
   2. (2) Discard the original hard copy documents, provided the conditions of this section are met.

2. (b) Documents which may be stored on storage-only imaging systems shall include, but not be limited to:

   1. (1) General books of account;
   2. (2) Journals;
   3. (3) Voucher registers;
   4. (4) General and subsidiary ledgers; and

   5. (5) Supporting records of details such as:

      1. a. Sales invoices;
      2. b. Purchase invoices;
      3. c. Exemption certificates; and
      4. d. Credit memoranda.

3. (c) Taxpayers converting hardcopy documents to storage-only imaging systems shall:

   1. (1) Document procedures for converting the hardcopy documents to the storage-only imaging system to be maintained and made available on request by the department;
   2. (2) Contain sufficient description to allow an original document to be followed through the conversion system as well as establish internal procedures for inspection and quality assurance;

   3. (3) Establish procedures for:

      1. a. The effective identification, processing, storage, and preservation of the stored documents; and
      2. b. Making them available for the period they are required to be retained under Rev 2906.12;
   4. (4) Provide personnel and facilities and equipment for reading, locating, and reproducing any documents maintained on the storage-only imaging system upon request of the department;
   5. (5) Provide legible images so that a person with normal vision can discern the content of the documents when displayed on such equipment or reproduced on paper;
   6. (6) Maintain and arrange all data in a manner that permits the location of any particular record; and
   7. (7) Have no substantial evidence that the storage-only imaging system lacks authenticity or integrity.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23