KRS 139.720: Records required to be kept -- For how long.

(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.