Records.(1) Manufacturers and distributors must provide the following information on each invoice and other documents used in connection with a sale, return or any other type of transfer of bingo card/paper:(A) Date of sale;(B) Quantity sold and number of faces per sheet;(C) Serial and series number of each bingo card/paper sold;(D) Name and address of the purchaser; and(E) Texas taxpayer identification number of the purchaser. (2) Manufacturers and distributors must maintain standard accounting records that include but are not limited to:(A) Sales invoice;(B) Credit memos;(C) Sales journal; and(D) Purchase records.(3) Licensed authorized organization.(A) A licensed authorized organization must maintain a disposable bingo card/paper sales summary showing the organization's name, taxpayer number, distributor's taxpayer number, invoice date, distributor's name, invoice number, serial number, and series number. Also, the disposable bingo card/paper sales summary must include the number of faces (ON), number of sheets (UP), and color of borders.(B) A licensed authorized organization must show the date of the occasion on which the disposable bingo card/paper was sold, a beginning inventory, along with the number of disposable bingo card/paper sold.(C) A licensed authorized organization must maintain a perpetual inventory of all disposable bingo card/paper.(D) Disposable bingo card/paper marked for destruction cannot be destroyed until witnessed by the Commission, its authorized representative or designee. All destruction documentation must be retained by the licensed organization for a period of four years from the date of destruction.(4) All records identified in this subsection must be retained for a period of four years from creation of the records.