South Dakota Statutes
§ 10-45-85 — Temporary vendor to maintain inventory records--Violation as misdemeanor.
South Dakota § 10-45-85
This text of South Dakota § 10-45-85 (Temporary vendor to maintain inventory records--Violation as misdemeanor.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-85 (2026).
Text
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.
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Legislative History
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.
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Bluebook (online)
South Dakota § 10-45-85, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-85.