§ 1135. Records to be kept. (a) (1) Every person required to collect\ntax shall keep records of every sale or amusement charge or occupancy\nand of all amounts paid, charged or due thereon and of the tax payable\nthereon, in such form as the commissioner of taxation and finance may by\nregulation require. Such records shall include a true copy of each sales\nslip, invoice, receipt, statement or memorandum upon which subdivision\n(a) of section eleven hundred thirty-two requires that the tax be stated\nseparately.\n (2) In addition to the records required to be kept by paragraph one of\nthis subdivision, retail food stores and other participants approved for\nparticipation in the federal food stamp program under or pursuant to the\nfederal food stamp act of nineteen hundred seventy-seven (7 U.S.C. §\n2011 et seq.), as amended, whose receipts may be subject to exemption\nafforded by subdivision (k) of section eleven hundred fifteen, shall\nkeep (A) true and complete copies of applications, updates of\napplications, redemption certificates, returns and reports furnished to\nor by the United States government or this state or their agencies in\norder to participate in the food stamp program or to redeem coupons\nissued under or pursuant to such federal act, and (B) records of\nreceipts indicating whether payment is by coupons issued under or\npursuant to such act.\n (b) Every show promoter shall keep a record of the date and place of\neach show and the name, address and certificate of authority number of\nevery person whom he permits to display for sale or to sell tangible\npersonal property or services subject to tax at such show.\n (c) Every entertainment promoter shall keep a record of the date and\nplace of each entertainment event and the name, address and certificate\nof authority number of every person authorized by such promoter to make\ntaxable sales of tangible personal property at such event.\n (d) Every person selling or holding large volumes of petroleum\nproducts shall keep records for such periods and in the manner\nprescribed by the commissioner pursuant to rules and regulations. Such\nrecords shall show (1) the number of gallons of petroleum products\npurchased, the price paid therefor, the amount of tax paid pursuant to\nthe provisions of section eleven hundred two of this article and (2) the\nnumber of gallons sold, and the price paid by the purchaser to whom such\nperson sells the petroleum products, and the amount of tax included in\nsuch price pursuant to the provisions of section eleven hundred two of\nthis article and the amount of tax collected pursuant to the provisions\nof subdivision (a) of section eleven hundred five of this article\napplicable to such sale together with such additional information as the\ncommissioner shall require. The amount of tax shall be calculated in the\nmanner set forth in section eleven hundred eleven of this article.\n (e) Every person selling or possessing large quantities of cigarettes\nshall keep records for such periods and in the manner prescribed by the\ncommissioner pursuant to rules and regulations. Such records shall show\n(1) the number of cigarettes purchased, the price paid therefor, the\nperson from whom such cigarettes were purchased, and the amount of tax\npaid pursuant to the provisions of section eleven hundred three of this\narticle and (2) the number of cigarettes sold, the person to whom such\ncigarettes are sold (other than a retail purchaser) and the price paid\nby the purchaser to whom such person sells the cigarettes, and the\namount of tax included in such price pursuant to the provisions of\nsection eleven hundred three of this article or the amount of tax\ncollected pursuant to the provisions of subdivision (a) of section\neleven hundred five of this article applicable to such sale, together\nwith such additional information as the commissioner shall require.\n (f) Every materialman described in paragraph two of subdivision (a) of\nsection el
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