(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.
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