{"data":{"id":"us-sd/sdcl-10-50e-10","jurisdiction":"us-sd","citation":"SDCL § 10-50E-10","heading":"Recordkeeping requirements--Promulgation of rules--Contents--Retention period--Available upon request--Unintentional error--Vending machines.","body":"A licensee shall keep complete records of all nicotine products held in the licensee's inventory and all nicotine products sold by the licensee, in a manner set forth in rules promulgated by the secretary pursuant to chapter 1-26.\nThe records must include information detailing the name, source, origin, manufacturer, and address of the person supplying, and a copy of the purchase invoice, of the nicotine products in the licensee's inventory.\nThe licensee shall preserve the records for three years.\nIf the records are not stored at the licensee's place of business, the licensee must, upon request of the secretary, make the records available, in electronic form, within five business days.\nIf the secretary determines that a licensee committed an unintentional error in the record-keeping requirements of this section, the error does not constitute a violation for purposes of §§ 10-50E-12 and 10-50E-13.\nNicotine products sold from, or contained in, a vending machine are inventory of the licensed retailer, and are not the inventory of the establishment within which the vending machine is placed. The requirements of this section apply only to the retailer, and may be maintained at the retailer’s principal location.\nThe establishment within which the vending machine is placed is not subject to the requirements of this section, but must allow access to the vending machine for purposes of compliance with this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-50E. NICOTINE PRODUCT SALES"],"source_url":"https://sdlegislature.gov/Statutes/10-50E-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9b869c9c8d063ca41f8a4fa45489eccc31ffee1a155ccd4b505c704a55e8a87c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50e-9","next":"us-sd/sdcl-10-50e-11"},"notice":"GroundRules: Original legal text. Not legal advice."}