(a) Definition.
Dealer at a flea market. A "dealer at a flea market" means a person or business entity that sells or offers for sale or displays new or used merchandise at a flea market, craft show, antique show, fair, bazaar or any like exhibition that is open to the general public.
(b) Receipts. A dealer at a flea market must provide consumers with serialized receipts. These receipts must contain:
(1) the amount of money paid for each item;
(2) the total amount of money paid including a separate statement of tax;
(3) the date of the purchase;
(4) the legal name and address of the seller in accordance with 6 RCNY § 5-01 "Legal Name."
(c) Recordkeeping. A dealer at a flea market must retain exact copies of all receipts issued to consumers for a period of three years after the time a receipt was issued. Copies of such receipts issued during the previous calendar month and during the current calendar month must be made available to the Commissioner or his authorized representative upon request. All other receipts required to be retained by this subdivision (c) must be produced upon ten days notice.