905 IAC 1-5.2-2
905 IAC 1-5.2-2 Record keeping requirements
Cite as Ind. Admin. Code tit. 905, r. 1-5.2-2
Sec. 2. (a) A primary source of supply or wholesaler shall keep and maintain records on their premises, for a three (3) year period, of all
items furnished to retailers or dealers under this rule. Commercial records or invoices may be used to satisfy this record keeping requirement if all
required information is shown. These records shall show the following:
(1) The name and address of the retailer or dealer receiving the item.
(2) The date furnished.
(3) The item furnished.
(4) The primary source of supply's or wholesaler's cost of the item furnished (determined by the manufacturer's invoice
price).
(5) Charges to the retailer or dealer for any item.
(b) Items received by a wholesaler at no cost from the primary source of supply are exempt from these record keeping requirements except
that the wholesaler must maintain records to document that the items have been received from the primary source of supply.