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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-86

Temporary vendor to maintain sales receipts--Violation as misdemeanor

Official textsdlegislature.gov

A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts 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 , § 2; SL 2003, ch 66 , § 2; 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. 10-45-58 · Materials used by floor laying as purchases for resale
  2. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  3. 10-45-61 · Exemption certificate--Responsibilities of…
  4. 10-45-62 · Exemption of large boats subject to excise tax
  5. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  6. 10-45-64 · Exemption of gaming proceeds
  7. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  8. 10-45-67 · Exemption of natural gas transportation services by pipeline
  9. 10-45-68 · Exemption for the sale of credit card processing services
  10. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  11. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  12. 10-45-71 · Passenger transportation gross receipts tax…
  13. 10-45-72 · Inapplicability of tax
  14. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  15. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  16. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  17. 10-45-82 · Gross receipts from charge of interest exempted
  18. 10-45-83 · Pawnbrokers not eligible for exemption
  19. 10-45-84 · Fee or commission not subject to tax
  20. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  21. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  22. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  23. 10-45-88 · Review and audit of temporary vendors
  24. 10-45-89 · Failure to maintain records--Revocation of temporary license
  25. 10-45-90 · Exemption for gross receipts from certain rodeo services
  26. 10-45-91 · Admissions to rodeos and related activities taxable
  27. 10-45-92 · Allowable deductions for auctioneers
  28. 10-45-93 · Exemption for gross receipts from international sale of…
  29. 10-45-94 · Exemption for gross receipts from direct mail service
  30. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  31. 10-45-96 · Tax on gross receipts of professional employer…
  32. 10-45-97 · Professional employer organization defined
  33. 10-45-98 · Temporary help services not subject to § 10-45-96
  34. 10-45-99 · Definitions
  35. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  36. 10-45-101 · Requirements for extension
  37. 10-45-102 · Extension applies to full costs and installation fees
  38. 10-45-103 · Application for extension permit--Permit nontransferable
  39. 10-45-104 · Secretary to prescribe form and documentation requirements
  40. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
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