Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-85 - Temporary vendor to maintain inventory records-Violation as misdemeanor

S.D. Codified Laws § 10-45-85

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Current through the 2024 Legislative Session
Section 10-45-85 - Temporary vendor to maintain inventory records-Violation as misdemeanor

A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.

SDCL 10-45-85

SL 1996, ch 82, § 1; SL 2003, ch 66, §1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.