Records of Sales

Section 210. Records of Sales.--Any person engaged in business as a retail dealer who is at the same time engaged in another business or businesses which does not involve the making of sales taxable under this act shall keep separate books or records of his business as a seller so as to show the sales taxable under this act separately from his transactions not taxable hereunder. If any such person fails to keep such separate books or records, he shall be liable to tax at the rate designated in section two hundred two hereof upon the entire sale price of both or all of his businesses.