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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-53

Definitions relating to automated sales suppression devices and phantom-ware

Official textsdlegislature.gov

Terms used in §§ 10-59-53 to 10-59-57 , inclusive, mean:

# (1)

"Automated sales suppression device," a software program accessed through any method that falsifies the electronic records, transaction data, or transaction reports of electronic cash registers and other point-of-sale systems;

# (2)

"Electronic cash register," a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data or transaction reports;

# (3)

"Phantom-ware," a programming option embedded in the operating system or hardwired into the electronic cash register that can be used to create a false till, or eliminate or manipulate transaction data before it is entered in the original till;

# (4)

"Transaction data," information regarding items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each item subject to tax, the amount of cash or credit tendered, the amount returned to the customer in change, the date and time of purchase, the name, address, and identification number of the vendor, and the receipt or invoice number of the transaction;

# (5)

"Transaction report," a report documenting sales, tax collected, media totals, discount voids, or other transaction data of an electronic cash register for a given day or shift, or any report documenting actions of an electronic cash register.

Last amended: Source: SL 2016, ch 69 , § 1.

Source: view the official text

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In this chapter (40 sections)
  1. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  2. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  3. 10-59-19 · Recovery of overpaid taxes--Time limitation
  4. 10-59-20 · Collection and payment of tax not to be restrained or…
  5. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  6. 10-59-22 · Determination of amount of tax overpayment by…
  7. 10-59-23 · Recovery refund paid to taxpayer
  8. 10-59-24 · Recovery refund--Interest included--Exception
  9. 10-59-25 · Application of subsequent sections
  10. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  11. 10-59-27 · Reliance on written advice--Inconsistent position by…
  12. 10-59-28 · Reduction or abatement of penalty or interest
  13. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  14. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  15. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  16. 10-59-32 · Electronic filing of returns, reports or remittances under…
  17. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  18. 10-59-34 · Costs paid by losing party if position not justified
  19. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  20. 10-59-36 · Authorizing to file returns or reports by electronic means
  21. 10-59-37 · Alternative methods for signing returns
  22. 10-59-38 · Promulgation of rules
  23. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  24. 10-59-40 · Filing of returns required whether or not gross receipts are…
  25. 10-59-41 · Prior compliance--Effect
  26. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
  27. 10-59-44 · Revocation or cancellation of license for failure to file…
  28. 10-59-45 · Contested case hearing--Time for request--Appeal
  29. 10-59-46 · Preparation of list of delinquent taxpayers
  30. 10-59-47 · Notice to delinquent taxpayer before publication
  31. 10-59-48 · Unpaid taxes not subject to disclosure
  32. 10-59-49 · Publication of list of delinquent taxpayers
  33. 10-59-50 · Removal of name from list
  34. 10-59-51 · Good faith disclosure not a violation of other statutes
  35. 10-59-52 · Fee for collecting tax on behalf of another entity
  36. 10-59-53 · Definitions relating to automated sales suppression devices…
  37. 10-59-54 · Automated sales suppression devices and phantom-ware…
  38. 10-59-55 · Civil penalty for violation of § 10-59-54
  39. 10-59-56 · Liability for taxes, penalties, and interest
  40. 10-59-57 · Seizure of automated sales suppression device or…
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