Section 1135. Records to be kept

(a) (1) Every person required to collect
  tax shall keep records of every sale or amusement  charge  or  occupancy
  and  of  all amounts paid, charged or due thereon and of the tax payable
  thereon, in such form as the commissioner of taxation and finance may by
  regulation require. Such records shall include a true copy of each sales
  slip, invoice, receipt, statement or memorandum upon  which  subdivision
  (a) of section eleven hundred thirty-two requires that the tax be stated
  separately.
    (2) In addition to the records required to be kept by paragraph one of
  this subdivision, retail food stores and other participants approved for
  participation in the federal food stamp program under or pursuant to the
  federal  food  stamp  act  of nineteen hundred seventy-seven (7 U.S.C. §
  2011 et seq.), as amended, whose receipts may be  subject  to  exemption
  afforded  by  subdivision  (k)  of section eleven hundred fifteen, shall
  keep  (A)  true  and  complete  copies  of  applications,   updates   of
  applications,  redemption certificates, returns and reports furnished to
  or by the United States government or this state or  their  agencies  in
  order  to  participate  in  the  food stamp program or to redeem coupons
  issued under or pursuant  to  such  federal  act,  and  (B)  records  of
  receipts  indicating  whether  payment  is  by  coupons  issued under or
  pursuant to such act.
    (b) Every show promoter shall keep a record of the date and  place  of
  each  show  and the name, address and certificate of authority number of
  every person whom he permits to display for sale  or  to  sell  tangible
  personal property or services subject to tax at such show.
    (c)  Every  entertainment promoter shall keep a record of the date and
  place of each entertainment event and the name, address and  certificate
  of  authority number of every person authorized by such promoter to make
  taxable sales of tangible personal property at such event.
    (d) Every person selling or holding large volumes of  automotive  fuel
  shall  keep records for such periods and in the manner prescribed by the
  tax commission pursuant to rules and  regulations.  Such  records  shall
  show  (1)  the number of gallons of automotive fuel purchased, the price
  paid therefor, the amount of tax paid  pursuant  to  the  provisions  of
  section  eleven  hundred  two  of  this article and the regional average
  retail sales price applicable thereto and  (2)  the  number  of  gallons
  sold,  and the price paid by the purchaser to whom such person sells the
  automotive fuel, and the amount of tax included in such  price  pursuant
  to  the provisions of section eleven hundred two of this article and the
  regional average retail sales price  or  the  amount  of  tax  collected
  pursuant  to the provisions of subdivision (a) of section eleven hundred
  five of  this  article  applicable  to  such  sale  together  with  such
  additional information as the tax commission shall require. The regional
  average retail sales price, and the amount of tax shall be calculated in
  the manner set forth in section eleven hundred eleven of this article.
    (e)  Every person selling or possessing large quantities of cigarettes
  shall keep records for such periods and in the manner prescribed by  the
  commissioner  pursuant to rules and regulations. Such records shall show
  (1) the number of cigarettes purchased, the  price  paid  therefor,  the
  person  from  whom such cigarettes were purchased, and the amount of tax
  paid pursuant to the provisions of section eleven hundred three of  this
  article  and  (2) the number of cigarettes sold, the person to whom such
  cigarettes are sold (other than a retail purchaser) and the  price  paid
  by  the  purchaser  to  whom  such  person sells the cigarettes, and the
  amount of tax included in such  price  pursuant  to  the  provisions  of
  section  eleven  hundred  three  of  this  article  or the amount of tax
  collected pursuant to the  provisions  of  subdivision  (a)  of  section

  eleven  hundred  five  of this article applicable to such sale, together
  with such additional information as the commissioner shall require.
    (f) Every materialman described in paragraph two of subdivision (a) of
  section eleven hundred thirty-two of this part shall, in addition to the
  records  required to be kept by paragraph one of subdivision (a) of this
  section, keep the  following  records  with  respect  to  each  sale  of
  building  materials  or  services  described  in  such  paragraph two of
  subdivision (a) of section eleven hundred thirty-two of this part  to  a
  contractor,  subcontractor  or repairman: (1) the date of such sale; (2)
  proof that the sale meets the qualifications described in such paragraph
  two; (3) the amount of credit, if any, extended by such  materialman  to
  such  contractor, subcontractor or repairman for each such sale; (4) the
  terms for payment of the purchase price or repayment of any such credit;
  and (5) the date or dates on which such purchase price is paid  or  such
  credit  is repaid, in part or whole, and the amount of each such payment
  or repayment. Notwithstanding the provisions of subdivision (g) of  this
  section,  the records referred to in this subdivision shall be preserved
  by such materialman for a period of three years from the date the tax on
  each such sale is paid over  to  the  commissioner  in  full;  provided,
  however,  that  the commissioner may consent to their destruction within
  that period or may require that they be kept longer.
    (g) Such records shall be available for inspection and examination  at
  any  time upon demand by the tax commission or its duly authorized agent
  or employee and shall be preserved for a period of three  years,  except
  that  the  tax  commission  may consent to their destruction within that
  period or may require that they be kept longer. Such records may be kept
  within the meaning of this section when reproduced on any  photographic,
  photostatic,  microfilm,  micro-card,  miniature  photographic  or other
  process which actually reproduced the original record.
    (h) Notwithstanding the provisions of section three hundred  five  and
  three  hundred  nine  of  the state technology law or any other law, the
  commissioner may require any person who has elected to  maintain  in  an
  electronic  format  any portion of the records required to be maintained
  by that person under  this  article,  to  make  the  electronic  records
  available  and  accessible to the commissioner, notwithstanding that the
  records are also maintained in a hard copy format.