N.J.A.C. 18:24-2.8 - Purchase Records

(a) In all instances, sellers are required to retain for a period of four years, detailed purchase records that disclose the following:

1. Names and addresses of persons from whom purchases were made;

2. Amounts of all purchases;

3. The dates upon which all purchases were made; and

4. The nature of the items or services purchased, including quantity, description of item, and purchase price of each individual item.