Section 7053 Of Article 1. Administration From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 8. >> Article 1.

. Every seller, every retailer as defined in subdivision (b) of Section 6015, and every person storing, using, or otherwise consuming in this State tangible personal property purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require.