Section 214-A - Required records(a) Every licensed dealer shall keep and maintain for a period of four years such records in such form as the department shall by regulation prescribe. The records shall be maintained at the location for which the license is issued.(b) A contract of sale complying with the provisions of this article shall be signed by the parties to a sale of cigarettes and shall be kept on file by each party at the location for which the license is issued. In the case of a dealer having more than one location under common ownership, the contract of sale shall be kept at the business or corporate headquarters. A contract of sale shall include, but not be limited to, an actual document or internet or electronic evidence indicating that a transaction for the sale of cigarettes has taken place.Amended by P.L. 664 2016 No. 85, § 2.1, eff. 7/13/2016.1929, April 9, P.L. 343, No. 176, art. II-A, § 214-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective.