{"data":{"id":"us-ky/krs-139.720","jurisdiction":"us-ky","citation":"KRS 139.720","heading":"Records required to be kept -- For how long.","body":"(1) Every seller, every retailer, and every person storing, using and otherwise\nconsuming in this state tangible personal property, digital property, or services\nincluded in KRS 139.200 purchased from a retailer shall keep such records,\nreceipts, invoices, and  other pertinent papers in such form as the department may\nrequire.\n(2) Every such seller, retailer, or person who files the returns required under this\nchapter shall keep such records for not less than four (4) years from the making of\nsuch records unless the department in writing sooner authorizes their destruction.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49181","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"af1dd2a127c25f60ed96137aa59c7c4838a3ba57dae823ef1f86db0fe80b3fab","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.710","next":"us-ky/krs-139.730"},"notice":"GroundRules: Original legal text. Not legal advice."}