How long does a retailer need to keep exemption certificates that support claimed exempt sales?
A retailer must retain each exemption certificate (partial or otherwise) and any other documentation received from a purchaser for a period of not less than four years from the date on which the retailer claims an exemption (partial or otherwise) based on the exemption certificate. More information regarding the retention of sales records and other such documents is provided in Regulation 1698, Records or by calling our Information Center at 800-400-7115.
