South Dakota Statutes
§ 10-45-86 — Temporary vendor to maintain sales receipts--Violation as misdemeanor.
South Dakota § 10-45-86
This text of South Dakota § 10-45-86 (Temporary vendor to maintain sales receipts--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 § 10-45-86 (2026).
Text
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.
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Legislative History
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.
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Bluebook (online)
South Dakota § 10-45-86, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-86.