Each holder of an IAP permit shall keep and maintain upon the premises designated in the said permit, adequate books and records of all transactions involving the purchase and use of such alcohol, which shall show the amount of alcohol purchased by such permittee and the size of the containers in which the alcohol was received by said permittee, together with the names, permit numbers and places of business of the persons from whom the same was purchased and the amount involved in each purchase; such records shall be kept in addition to any records required by the United States Government under any Federal permit that may be held by such permittee.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 27.4