139.720 Records required to be kept -- For how long.
90 words·~1 min read·
/ky/chapter-139/139-720A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.