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State of South Dakota
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NINETY-SECOND SESSION LEGISLATIVE ASSEMBLY, 2017 |
| 726Y0391 | HOUSE BILL NO. 1067 |
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Introduced by: Representatives Rhoden, Brunner, Lesmeister, Marty, Qualm, and Rasmussen
and Senators Cammack and Maher
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FOR AN ACT ENTITLED, An Act to revise certain provisions concerning sales receipts
maintained by temporary vendors.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45-86 be amended to read:
10-45-86. A temporary vendor shall maintain daily sales receipts, such as cash register tapes,
hand written receipts, credit card receipts, or other receipts,. Each receipt shall be sequentially
numbered with a duplicate copy recorded during or immediately after completion of each
transaction. The duplicate copy may be in the form of a cash register tape, electronic software
program report, written or printed credit card receipt, or hand-written sales receipt. The receipt
shall identify the item sold, the sale price, the tax charged, and the time and date of the
transaction. The vendor shall maintain the receipts for a minimum of three years. The vendor
shall provide such the receipts for immediate inspection and review to any agent or
representative of the Department of Revenue or any law enforcement officer upon request.
Failure to comply with this section is a Class 1 misdemeanor.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45-86 be amended to read:
10-45-86. A temporary vendor shall maintain daily sales receipts
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100 copies were printed on recycled paper by the South Dakota Legislative Research Council at a cost of $.161 per page. |
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Insertions into existing statutes are indicated by underscores. Deletions from existing statutes are indicated by |
