How long should manufacturers retain business records?

Retention periods for manufacturers vary by record type and regulation. OSHA requires employee exposure records to be kept for at least 30 years; the IRS expects most business records to be held for three years and employment tax records for four, and California requires sales and use tax records to be kept for four years.

Industry regulators add more layers of rules for manufacturers to follow, from FDA rules covering food and medical device production records to federal timelines for vehicle manufacturers. Records management for manufacturers should follow a written retention schedule that maps each record type to its longest applicable requirement, then triggers secure destruction once the period ends.

This is general information only and should not be considered legal, accounting, or tax advice. Regulations and compliance vary based on federal, state, industry, and organizational requirements.