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(4) Persons claiming an exemption under this section must keep and maintain records for the period required by Pepe Jeans Dames Rechte jeans HAILEYestablishing their right to the exemption.

Effective date—2019 c 8 §§ 101, 104, 106, 201, 402-405, and 501:See note following Pepe Jeans Dames Rechte jeans HAILEY.

Existing rights and liability—Retroactive application—2019 c 8:See notes following Pepe Jeans Dames Rechte jeans HAILEY.

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