2015 Utah Code
Title 13 - Commerce and Trade
Chapter 32 - Swap Meets and Flea Markets Act
Section 104 - Receipts and transaction records -- Retention of receipts and transaction records.

13-32-104. Receipts and transaction records -- Retention of receipts and transaction records.

• (1) Every vendor shall maintain receipts or a permanent record book for the acquisition of new and unused property which shall contain:
  • (a) the date of the transaction on which the property was acquired;
  • (b) the name and address of the person from whom the property was acquired;
  • (c) an identification and description of the property acquired;
  • (d) the price paid for such property; and
  • (e) the signatures of the person selling the property and the vendor.

• (2) The receipt or record for each transaction required by Subsection (1) shall be maintained by the vendor for a period of not less than one year following the date of the transaction.

Amended by Chapter 378, 2010 General Session