Section 10-45-86 - Temporary vendor to maintain sales receipts--Requests for inspection. - South-dakota Statutes

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10-45-86. Temporary vendor to maintain sales receipts--Requests for inspection. 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 and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 2; SL 2003, ch 66, § 2; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-86

10-45-86. Temporary vendor to maintain sales receipts--Requests for inspection. 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 and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 2; SL 2003, ch 66, § 2; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-86

10-45-86. Temporary vendor to maintain sales receipts--Requests for inspection. 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 and Regulation upon request. Failure to comply with this section is a Class 1 misdemeanor.

Source: SL 1996, ch 82, § 2; SL 2003, ch 66, § 2; SL 2003, ch 272, § 82.