(a) A sale made to an entity exempt from taxation under § 5172(b) of this title must be documented as part of the reporting and payment procedures in § 5175 of this title.
(b) All of the following must be included in the documentation required under subsection (a) of this title:
(1) The quantity of aviation jet fuel delivered to an entity exempt from taxation under § 5172(b) of this title.
(2) The date the aviation jet fuel was delivered.
(3) To whom the aviation jet fuel was delivered.
(4) Any other information required by the Department.
(c) The information required under subsection (b) of this section must be accompanied by the original invoice showing the purchase, together with evidence that the aviation jet fuel was delivered to an entity exempt from taxation under § 5172(b) of this title.