S.D. Codified Laws § 34-45-18.6
Current with legislation signed by the governor on or before 3/6/2024
Any service provider collecting and remitting the surcharge imposed by § 34-45-4 or prepaid wireless service seller collecting and remitting the surcharge imposed by § 34-45-4.2 shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the Department of Revenue to determine the amount of surcharge due. The records shall be preserved for a period of three years unless the secretary of the Department of Revenue, in writing, authorized their destruction or disposal at an earlier date.
SDCL 34-45-18.6