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South Dakota · Through 2026-08-31 · Newer source version available

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

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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