72 Pa. Stat. § 7271.1
Every licensed promoter shall keep a record of the date and place of each show and the name, address, sales, use and hotel occupancy license number of every person whom he permits to display for sale or to sell tangible personal property or services subject to tax under section 202 at such show. Such records shall be open for inspection and examination at any reasonable time by the department or a duly authorized representative, and such records shall, unless the department consents in writing to an earlier destruction, be preserved for three years after the date the report was filed or the date it was due, whichever occurs later, except that the department may by regulation require that they be kept for a longer period of time.
72 P.S. § 7271.1