South Dakota Statutes

§ 10-45-87 — Temporary vendor to furnish list of suppliers--Violation as misdemeanor.

South Dakota § 10-45-87
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-87 (Temporary vendor to furnish list of suppliers--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 § 10-45-87 (2026).

Text

A temporary vendor shall maintain for a minimum of three years, a complete list of suppliers, including names and addresses. The vendor shall provide for immediate inspection and review of such list 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, § 3; SL 2003, ch 66, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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Bluebook (online)
South Dakota § 10-45-87, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-87.