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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-85

Temporary vendor to maintain inventory records--Violation as misdemeanor

Official textsdlegislature.gov

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.

Last amended: Source: 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.

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In this chapter (40 sections)
  1. 10-45-57 · 10-45-57. Obsolete
  2. 10-45-58 · Materials used by floor laying as purchases for resale
  3. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  4. 10-45-61 · Exemption certificate--Responsibilities of…
  5. 10-45-62 · Exemption of large boats subject to excise tax
  6. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  7. 10-45-64 · Exemption of gaming proceeds
  8. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  9. 10-45-67 · Exemption of natural gas transportation services by pipeline
  10. 10-45-68 · Exemption for the sale of credit card processing services
  11. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  12. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  13. 10-45-71 · Passenger transportation gross receipts tax…
  14. 10-45-72 · Inapplicability of tax
  15. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  16. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  17. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  18. 10-45-82 · Gross receipts from charge of interest exempted
  19. 10-45-83 · Pawnbrokers not eligible for exemption
  20. 10-45-84 · Fee or commission not subject to tax
  21. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  22. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  23. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  24. 10-45-88 · Review and audit of temporary vendors
  25. 10-45-89 · Failure to maintain records--Revocation of temporary license
  26. 10-45-90 · Exemption for gross receipts from certain rodeo services
  27. 10-45-91 · Admissions to rodeos and related activities taxable
  28. 10-45-92 · Allowable deductions for auctioneers
  29. 10-45-93 · Exemption for gross receipts from international sale of…
  30. 10-45-94 · Exemption for gross receipts from direct mail service
  31. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  32. 10-45-96 · Tax on gross receipts of professional employer…
  33. 10-45-97 · Professional employer organization defined
  34. 10-45-98 · Temporary help services not subject to § 10-45-96
  35. 10-45-99 · Definitions
  36. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  37. 10-45-101 · Requirements for extension
  38. 10-45-102 · Extension applies to full costs and installation fees
  39. 10-45-103 · Application for extension permit--Permit nontransferable
  40. 10-45-104 · Secretary to prescribe form and documentation requirements
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