Section 125-103-8 - Effect on hard-copy recordkeeping requirements1. Except as otherwise provided in this section, the provisions of this rule do not relieve taxpayers of the responsibility to retain hard-copy records that are generated or received in the ordinary course of business as required by existing law and rules.2. If hard-copy records are not generated or received in the ordinary course of transacting business (e.g., when the taxpayer uses electronic data interchange technology), such hard-copy records need not be created.3. Hard-copy records generated at the time of a transaction using a credit or debit card or electronic funds transfer must be retained unless all the details necessary to determine the correct tax liability relating to the transaction are subsequently received and retained by the taxpayer in accordance with this rule. Such details include those listed in Section 3. 4. This rule does not preclude the Assessor from requiring the taxpayer to provide hard-copy printouts in lieu of retained machine-sensible records at the time of an audit.18-125 C.M.R. ch. 103, § 8