Which document is not required for record-keeping at a dealership?

Sales tax receipts are not typically required for record-keeping at a dealership, making this the correct response. In the context of running a dealership, certain documents are essential for compliance with state regulations and for maintaining accurate financial records.

The Wisconsin Buyers Guide is crucial as it outlines the condition and features of used vehicles being sold, providing transparency to consumers and protecting the dealership in case of disputes. Power of attorney forms may be necessary when handling title transfers or registration on behalf of a customer, ensuring legal compliance in vehicle transactions. Factory invoices, which provide records of the actual purchase from the manufacturer, are vital for inventory management and financial accounting, allowing dealerships to track the costs associated with their vehicles accurately.

In contrast, while sales tax receipts are important for a business's financial records and tax filings, they do not specifically pertain to the direct transactions and consumer protection aspects that are critical in dealership operations, thereby making them non-essential for the primary record-keeping needs at a dealership.