(1) The department may require any person licensed under the provisions of this chapter to keep a record for two (2) years last past of wildlife received for mounting or preserving, furbearers purchased or raw black bear or grizzly bear skins, raw cougar skins, raw wolf skins, or parts of black bears, grizzly bears or cougars purchased. Records may be written or may be retained on media other than paper, provided that the form or medium complies with the standards set forth in section 9-328, Idaho Code. The record shall be made upon a form provided by the department which sets forth such information as may be required by the director and shall be subject to his inspection at any time. In addition, the department may require licensees to submit forms or records, as determined by the department, to the department relating to the purchase of black bears, grizzly bears and cougars, skins, or parts thereof.
(2)  Provided however, the provisions of subsection (1) of this section shall not apply to a person or entity that meets the definition of a commercial wildlife tannery.
(a)  A commercial wildlife tannery shall record the name of the client, the client’s address and telephone number, inventory of items in each order or shipment and the license numbers of such taxidermists, fur buyers, hunters, trappers, native American tribal identifications or zoological permits of clients personally delivering or shipping via common carrier, wildlife skins/hides, to the tannery. In cases where the shipper/client is legally exempt from the normal license, it must be so recorded and a copy of the legal authority to exempt must be kept on record. In cases where no license is required of the shipper/client, as per the regulations of the state in which he is domiciled or per applicable regulations of the origin of the wildlife, it must be so recorded.
(b)  A commercial wildlife tannery must record a compliance statement designed and provided by the tannery that must be signed by all shippers/clients.
(c)  Records provided for in this subsection must be retained for a period of two (2) years and may be written or may be retained on media other than paper, provided that the form or medium complies with the standards set forth in section 9-328, Idaho Code. Records must be made available to the Idaho department of fish and game upon request.