ARSD § 64:01:01:45 — Requirements for electronic data interchange

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64:01:01:45. Requirements for electronic data interchange.
If a taxpayer uses electronic data interchange processes and technology, the
level of record detail, in combination with other records related to the
transactions, must be equivalent to that contained in an acceptable paper
record. The retained records shall include vendor name, invoice date, product
description, quantity, price, amount and type of tax, and shipping information.
Codes may be used to identify the data elements, provided that the retailer
provides a code list or other method to allow the department to interpret the
coded information.
The taxpayer may capture the necessary
information at any level within the accounting system and need not retain the
original EDI transaction records provided the audit trail, authenticity, and
integrity of the retained records can be established.