Section 139.720 - Records required to be kept - For how long(1) Every seller, every retailer, and every person storing, using and otherwise consuming in this state tangible personal property, digital property, or services included in KRS 139.200 purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers in such form as the department may require.(2) Every such seller, retailer, or person who files the returns required under this chapter shall keep such records for not less than four (4) years from the making of such records unless the department in writing sooner authorizes their destruction.Amended by 2019 Ky. Acts ch. 151,§ 34, eff. 3/26/2019.Amended by 2018 Ky. Acts ch. 207,§ 49, eff. 4/27/2018.Amended by 2018 Ky. Acts ch. 171,§ 49, eff. 4/14/2018.Effective:7/1/2009
Amended 2009, Ky. Acts ch. 73, sec. 22, effective7/1/2009. -- Amended 2005, Ky. Acts ch. 85, sec. 442, effective 6/20/2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 69, effective 2/5/1960.