70.1. The holder of a raw material and equipment wholesaler’s or retailer’s permit and the holder of a grocery permit who carries on activities authorized by a raw material and equipment retailer’s permit must keep books listing all purchases and sales of raw materials and equipment and indicating, for each transaction, the following information:
(1) the name and address of the person from whom they purchased the products;
(2) in the case of a raw material and equipment wholesaler, the name and address of the person to whom he sold the products concerned;
(3) the nature and quantity of the products purchased or sold, and the cost or price thereof;
(4) the date of the transaction.
In addition, such permit holders must keep the vouchers of each transaction.
They must, if so required, transmit such books and documents to the board.