C.R.S. § 39-37-108: Books and records to be preserved.

(1) Every vendor shall keep complete and accurate records necessary for the determination of the correct tax liability, including itemized invoices of all retail sales of any firearms, firearm precursor parts, or ammunition in this state.

(2) A vendor shall provide a copy of the records required to be kept pursuant to subsection (1) of this section, and any other records deemed necessary by the executive director for the determination of the correct tax liability to the executive director, if so requested. The executive director may establish the acceptable form of such records.