RETAILER SALES AND USE TAX RECORDS

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December 5, 2017


Request: Does the statutory record retention requirement for sales and use tax imposed on a retailer limit the Tax Commissioner’s authority to obtain records necessary to provide audits?

Conclusion: By statute, retailers must preserve sale and use tax records for a minimum of three years and three months. However, retailers who preserve their records for longer periods must provide those records to the Tax Commissioner, upon request, when the Tax Commissioner is carrying out his statutory duties to review and ensure compliance with sales and use tax requirements.  2017-L-05

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