Kentucky Revised Statutes — Title XI (Revenue and Taxation)

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.

Last amended: Effective: June 27, 2019 History: Amended 2019 Ky. Acts ch. 151, sec. 34, effective June 27, 2019. -- Amended 2018 Ky. Acts ch. 171, sec. 49, effective April 14, 2018; and ch. 207, sec. 49, effective April 27, 2018. -- Amended 2009 Ky. Acts ch. 73, sec. 22, effective July 1, 2009. -- Amended 2005 Ky. Acts ch. 85, sec. 442, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 69, effective February 5, 1960. Legislative Research Commission Note (6/27/2019). Section 82 of 2019 Ky.

Source: official text