§ 47.5. Identification of leased vehicles.

 (a)  Persons engaged in the business of leasing motor vehicles, trailers, semitrailers and tractors shall keep books and records so as to enable the Department to accurately determine the amount of tax collected and remitted upon each individual vehicle, trailer, semitrailer or tractor rented by them.

 (b)  In addition to any other identification of the vehicles, the owner thereof shall identify each and every vehicle, trailer, semitrailer and tractor by reference to the specific registration number and state of registration thereof. The identification shall be made both upon the books and records of the lessor and upon all billings and invoices to customers.