Indiana Code Title 9. Motor Vehicles § 9-32-16-6

Sec. 6. (a) A dealer licensed or required to be licensed under this article shall make and maintain the records, accounts, correspondence, memoranda, papers, books, and other records required under this article.

(b) Dealer records required to be maintained under this article may be maintained in any form of data storage acceptable to the secretary so long as the records are readily accessible electronically or by mail and available to copy by an investigating or auditing employee of the secretary upon demand at the place of business.

(c) Dealer records required to be maintained under this article must be maintained at the place of business of a dealer for a period of two (2) years.  Following the two (2) year period, records may be moved offsite but must be maintained for a period of five (5) years.

(d) If an investigating or auditing employee of the secretary requests dealer records required to be maintained under this article in an electronic format, the dealer must provide the dealer records to the investigating or auditing employee of the secretary not more than ten (10) business days after the request.