Notwithstanding subsection (a) of section 312 of this subchapter, no record is required in the case of new or unused merchandise received by a trader from an established, reputable manufacturer or wholesaler, with a fixed place of address, provided that the trader shall retain an invoice or other customary proof of origin of such merchandise.
Exceptions to recording requirements
27 V.I.C. § 313 — under Licensing of Businesses and Occupations.
27 V.I.C. § 313