The publisher must keep records for each issue of a publication for three years from its issue date.
Records for any year for which postal verification is done by a USPS-authorized audit bureau are required to keep source records of requests and subscriptions only as long as the audit bureau requires. This is an important part of Periodicals authorization.
Reconstructing a postage statement may be accomplished using your computer database. A paper trail or audit trail (records) is necessary to provide proof that the subscription is genuine and the amount paid is above a nominal rate.
Type of Records:
1. Print orders and invoices showing the total number of copies printed.
2. Individual and bulk orders for subscriptions and nonsubscriber copies.
3. Stubs or copies of receipts issued.
4. Sales records and returns for over-the-counter sales.
5. Cash books, bank deposit receipts, or similar records.
6. Records of copies of the publication destroyed.
Note: The above records are required when applying for a new publication.