Mass. Gen. Laws ch. 62C § 8A
Every promoter shall file with the commissioner a report for each calendar month for all shows held within the commonwealth with respect to which he was a promoter, listing the date and place of each show and the name, address and vendor registration number, by show, of every person whom he permitted to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at such show. Such report shall be filed within twenty days after the end of such calendar month. Every person shall furnish the promoter of any show at which such person displays for sale or sells tangible personal property subject to tax under chapter sixty-four H with a statement of his name, address and vendor registration number for the promoter's use in filing the report required herein.
Every promoter shall keep a record of the date and place of each show and the name, address and vendor registration number of every person whom he permits to display for sale or to sell tangible personal property subject to tax under chapter sixty-four H at such show. Such records shall be open to inspection and examination at any reasonable time by the commissioner or his duly authorized representative and such records shall, unless the commissioner 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 commissioner may by regulation require that they be kept for a longer period of time. Such records may be kept within the meaning of this section when reproduced on any photographic, microfilm or other process which actually reproduces the original record.
Mass. Gen. Laws ch. 62C, § 8A