Rule 6. - Returned merchandise.

In the event articles of tangible personal property are voluntarily returned to the seller by the consumer or purchaser, before said articles have been used, but after the tax imposed by the ordinance has been collected or charged to the account of the purchaser, and paid to the sheriff, the seller may deduct the sales price of such article from the gross proceeds shown on his report for the current month. The records of the taxpayer must clearly reflect and support his claim for all such deductions for merchandise returned for credit or refund, and must especially show that the article returned has not been used and is in condition to be resold at the same price originally charged.

If the merchandise is returned as being defective and a full refund is given, then a similar deduction may be taken by the seller.