2006 New York Code - Records To Be Kept.

 
    §  11-2018  Records  to  be kept. 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 tax  commission  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 11-2015 of
  this part requires that the tax be stated separately. 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.