Sec. 21. (a) Except as provided in subsection (b), a dealer that sells a motor vehicle or watercraft must maintain a separate file for each sale.
(b) The following documents, if applicable to the sale, must be maintained in the file required by subsection (a) for each sale of a motor vehicle or watercraft:
(1) Finance agreement.
(2) Sales receipt from auction.
(3) Title affidavit required by IC 9-32-4-1.
(4) Interim plates generated in error.
(5) Copy of rebuilt vehicle disclosure required by IC 9-32-13-6.
(6) Bill of sale.
(7) Copy of title.
(8) Form ST-108 (department of state revenue certificate of gross retail or use tax paid on the purchase of a motor vehicle or watercraft).
(9) Proof of delivery or transmission of the certificate of title required by IC 9-32-4-1(b)(3).
(10) Flood damage affidavit required under IC 9-32-9-13.