Alaska Administrative Code
Title 3 - Commerce, Community, and Economic Development
Part 19 - Alcoholic Beverage Control Board
Chapter 305 - Alcoholic Beverage Control Board
Article 7 - Enforcement; Civil Penalties
3 AAC 305.810 - Recordkeeping requirements

(a) Except for a holder of a manufacturer direct shipment license subject to the record-keeping requirements under 3 AAC 305.347(e), a licensee shall retain records of the sales, purchases, and expenses of the business for not less than one year, including records sufficient to show the license was actively exercised for at least 240 hours during each of the two preceding calendar years, as set out in AS 04.11.330(a)(3).

(b) A licensee shall maintain records of the purchase and sale of alcoholic beverages separate from records of the sale of other goods or services.

(c) A wholesale licensee shall retain a record of all sales and donations made in the conduct of the business for three years.