Sales by wholesale dealer.
Every wholesale dealer in this state shall before shipping, delivering
or sending out any one or more articles taxed herein, to any dealer in
this state or for sale in this state, cause the same to have the requisite
denominations and amount of stamp, or stamps, to represent the tax affixed
as stated herein and cause the same to be cancelled by writing or stamping
across the face thereof the number of such wholesale dealer, said number
to be supplied by the Department of Revenue, and every other wholesale
dealer shall at the time of shipping or delivering any one or more articles
taxed herein make a true duplicate invoice of the same showing the date,
amount and value of each class of articles shipped or delivered and retain
a duplicate thereof, subject to the audit and inspection of the Department
of Revenue, its authorized agents and representatives, for three years.
Wholesale dealers in this state who ship, deliver or send any one or more
articles taxed herein to the United States government for sale or distribution
to any military, naval or marine reservation owned by the United States
government within this state shall be required to carry out the provisions
set out in this article for such sales or deliveries.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §731.)