(a) A vendor shall keep: (1) complete and accurate records of: (i) all retail sales and sales for use; and (ii) the sales and use tax collected; and (2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices. (b) A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours. (c) A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller: (1) consents in writing to an earlier destruction of the records; or (2) requires in writing that the records be kept longer.
Maryland Legal Code