South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50D-5 — Recordkeeping requirements--Inspection--Penalty
Effective July 1, 2026
10-50D-5 . Recordkeeping requirements--Inspection--Penalty.
A nicotine product distributor shall maintain, for at least three years, all documentation detailing the manufacturer, address of the manufacturer, and sales, of all nicotine products. A nicotine product distributor shall submit to an inspection of inventory, products, and documentation, and shall provide a copy of the documentation to the department, upon request.
A violation of this section is a Class 2 misdemeanor.
Source: official text