South Dakota § 10-59-53 Definitions relating to automated sales suppression devices and phantom-ware.

South Dakota Statutes

§ 10-59-53 — Definitions relating to automated sales suppression devices and phantom-ware.

South Dakota·Title 10 TAXATION·Ch. 10-57 UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

Terms used in §§ 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

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Terms used in §§ 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.

South Dakota § 10-59-53 (Definitions relating to automated sales suppression devices and phantom-ware.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.