New York Consolidated Laws
N.Y. Tax Law § 1135 (2026)
Records to be kept
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§ 1135. Records to be kept. (a) (1) Every person required to collect tax shall keep records of every sale or amusement charge or occupancy and of all amounts paid, charged or due thereon and of the tax payable thereon, in such form as the commissioner of taxation and finance may by regulation require. Such records shall include a true copy of each sales slip, invoice, receipt, statement or memorandum upon which subdivision (a) of section eleven hundred thirty-two requires that the tax be stated separately. (2) In addition to the records required to be kept by paragraph one of this subdivision, retail food stores and other participants approved for participation in the federal food stamp program under or pursuant to the federal food stamp act of nineteen hundred seventy-seven (7 U.S.C. § 2011 et seq.), as amended, whose receipts may be subject to exemption afforded by subdivision (k) of section eleven hundred fifteen, shall keep (A) true and complete copies of applications, updates of applications, redemption certificates, returns and reports furnished to or by the United States government or this state or their agencies in order to participate in the food stamp program or to redeem coupons issued under or pursuant to such federal act, and (B) records of receipts indicating whether payment is by coupons issued under or pursuant to such act. (b) Every show promoter shall keep a record of the date and place of each show and the name, address and certificate of authority number of every person whom he permits to display for sale or to sell tangible personal property or services subject to tax at such show. (c) Every entertainment promoter shall keep a record of the date and place of each entertainment event and the name, address and certificate of authority number of every person authorized by such promoter to make taxable sales of tangible personal property at such event. (d) Every person selling or holding large volumes of petroleum products shall keep records for such periods and in the manner prescribed by the commissioner pursuant to rules and regulations. Such records shall show (1) the number of gallons of petroleum products purchased, the price paid therefor, the amount of tax paid pursuant to the provisions of section eleven hundred two of this article and (2) the number of gallons sold, and the price paid by the purchaser to whom such person sells the petroleum products, and the amount of tax included in such price pursuant to the provisions of section eleven hundred two of this article and the amount of tax collected pursuant to the provisions of subdivision (a) of section eleven hundred five of this article applicable to such sale together with such additional information as the commissioner shall require. The amount of tax shall be calculated in the manner set forth in section eleven hundred eleven of this article. (e) Every person selling or possessing large quantities of cigarettes shall keep records for such periods and in the manner prescribed by the commissioner pursuant to rules and regulations. Such records shall show (1) the number of cigarettes purchased, the price paid therefor, the person from whom such cigarettes were purchased, and the amount of tax paid pursuant to the provisions of section eleven hundred three of this article and (2) the number of cigarettes sold, the person to whom such cigarettes are sold (other than a retail purchaser) and the price paid by the purchaser to whom such person sells the cigarettes, and the amount of tax included in such price pursuant to the provisions of section eleven hundred three of this article or the amount of tax collected pursuant to the provisions of subdivision (a) of section eleven hundred five of this article applicable to such sale, together with such additional information as the commissioner shall require. (f) Every materialman described in paragraph two of subdivision (a) of section eleven hundred thirty-two of this part shall, in addition to the records required to be kept by paragraph one of subdivision (a) of this section, keep the following records with respect to each sale of building materials or services described in such paragraph two of subdivision (a) of section eleven hundred thirty-two of this part to a contractor, subcontractor or repairman: (1) the date of such sale; (2) proof that the sale meets the qualifications described in such paragraph two; (3) the amount of credit, if any, extended by such materialman to such contractor, subcontractor or repairman for each such sale; (4) the terms for payment of the purchase price or repayment of any such credit; and (5) the date or dates on which such purchase price is paid or such credit is repaid, in part or whole, and the amount of each such payment or repayment. Notwithstanding the provisions of subdivision (g) of this section, the records referred to in this subdivision shall be preserved by such materialman for a period of three years from the date the tax on each such sale is paid over to the commissioner in full; provided, however, that the commissioner may consent to their destruction within that period or may require that they be kept longer. (g) Such records shall be available for inspection and examination at any time upon demand by the tax commission or its duly authorized agent or employee and shall be preserved for a period of three years, except that the tax commission may consent to their destruction within that period or may require that they be kept longer. Such records may be kept within the meaning of this section when reproduced on any photographic, photostatic, microfilm, micro-card, miniature photographic or other process which actually reproduced the original record. (h) Notwithstanding the provisions of section three hundred five and three hundred nine of the state technology law or any other law, the commissioner may require any person who has elected to maintain in an electronic format any portion of the records required to be maintained by that person under this article, to make the electronic records available and accessible to the commissioner, notwithstanding that the records are also maintained in a hard copy format.
Notes of Decisions
Cited in 21
cases, 1986–2019 · leading case: Roebling Liquors, Inc. v. Comm'r of Taxation & Fin., 284 A.D.2d 669 (N.Y. App. Div. 3d Dep't 2001).
Roebling Liquors, Inc. v. Comm'r of Taxation & Fin., 284 A.D.2d 669 (N.Y. App. Div. 3d Dep't 2001). “Significantly, each liquor wholesaler is required to keep records of every sale in the form required by respondent Commissioner of Taxation and Finance (see, Tax Law § 1135 [a] [1]). In addition, each liquor wholesaler must make such records available for inspection and…”
Rodriguez v. Tax Appeals Tribunal, 82 A.D.3d 1302 (N.Y. App. Div. 3d Dep't 2011). “With that observation, we begin our analysis of the evidence introduced at the hearing with petitioner’s acknowledgment that he failed, as required by the Tax Law, to keep records that would have assisted the Department in arriving at an accurate assessment of the business’s tax…”
Grecian Square, Inc. v. New York State Tax Comm'n, 119 A.D.2d 948 (N.Y. App. Div. 3d Dep't 1986). “Petitioner was required to keep records of each sale, including a true copy of each sales slip, invoice, receipt, statement or memorandum (Tax Law §§ 1135, 1131 [1]). Although petitioner offered work sheets which attempted to reconstruct its disbursements for June 1, 1977 to…”
Matter of Wolkowicki v. New York State Tax Appeals Tribunal, 136 A.D.3d 1223 (N.Y. App. Div. 3d Dep't 2016). “and of all amounts paid, charged or due thereon and of the tax payable thereon” (Tax Law § 1135 [a] [1]) and, further, must make such records “available for inspection and examination at any time upon demand” (Tax Law § 1135 [g]; see Matter of Rodriguez v Tax Appeals Trib.”
Matter of Blackhat Chimney & Fireplace, Inc. v. Tax Appeals Tribunal of the State of New York, 145 A.D.3d 1213 (N.Y. App. Div. 3d Dep't 2016). ““Every person required to collect tax shall keep records of every sale” and make such records “available for inspection and examination at any time upon demand by the tax commission or its duly authorized agent or employee” (Tax Law § 1135 [a], [g]). “Upon an audit.”
King Crab Restaurant Inc. v. Chu, 134 A.D.2d 51 (N.Y. App. Div. 3d Dep't 1987). “Tax Law § 1135 requires a vendor to maintain records of his sales for audit purposes; when it is shown that the records of a business are unreliable and incomplete, a test period audit resulting in an estimated tax is permissible (Matter of Korba v New York State Tax Commn.”
Mobley v. Tax Appeals Tribunal, 177 A.D.2d 797 (N.Y. App. Div. 3d Dep't 1991). “Petitioner contends that the determination that he failed to prove that the audit methodology implemented was erroneous is arbitrary or affected by an error of law.”
Ctr. Moriches Monument Co. v. Comm'r of Taxation & Fin., 211 A.D.2d 947 (N.Y. App. Div. 3d Dep't 1995). “Next, petitioner having failed to maintain accurate records (see, Tax Law § 1135), the Audit Division was entitled to "select a method reasonably accurate to assess the taxes due” (Matter of Manno v State of N.”
Food Concepts, Inc. v. State Tax Comm'n, 122 A.D.2d 371 (N.Y. App. Div. 3d Dep't 1986). “As for the fact that it no longer possesses records to support such a contention, petitioner points to Tax Law § 1135 (d), which calls for the preservation of required records for a period of three years.”
Cont'l Arms Corp. v. State Tax Comm'n, 130 A.D.2d 929 (N.Y. App. Div. 3d Dep't 1987). “Here, petitioner may have had complete records; however, it refused the auditor access to these records in order to allow *932 her to complete a detailed audit for the period in question (see, Tax Law § 1135 [d]). Accordingly, respondents properly relied on a test period audit…”
Hygrade Casket Corp. v. Comm'r of Taxation & Fin., 212 A.D.2d 843 (N.Y. App. Div. 3d Dep't 1995). “Because the bookkeeping records appeared to relate to the consideration paid for the caskets, SCI was obliged to make them available for inspection and examination upon demand (see, Tax Law § 1135 [e]; Matter of Continental Arms Corp.”
Epstein v. New York Tax Comm'n, 132 A.D.2d 52 (N.Y. App. Div. 3d Dep't 1987). “*56 As to the mark-up tests relied upon by respondent to compute sales and use tax due on food and beverage sold, it is worth noting that petitioners did not keep guest checks or records adequate to verify their sales of refreshments, as required by Tax Law § 1135 (a). Thus, Tax…”
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