CFR /  Title 27  /  Part 46  /  Sec. 46.243 Articles at multiple locations.

The dealer must maintain a list of all places where the dealer holds articles subject to the floor stocks tax. This list must include:

(a) Address;

(b) Name of the proprietor (if different);

(c) The employer identification number (if different); and

(d) Types and quantities of articles held at each location. (Approved by the Office of Management and Budget under control number 1513-0129)