<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.scb1464fe-4f59-448d-856e-6080ff32f2d5P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000002 { color: black; background: #FFFFFF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:28:15:03"><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000000">64:28:15:03</span></a><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">.  Records available for inspection.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> </span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000002">Any rental company that claims exemption from the motor vehicle excise tax, pursuant to this chapter, shall keep and maintain any books, records, or files that indicate compliance with this chapter.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> The books, records, and files are subject to inspection by the department during business hours. A rental company shall maintain these records for five years following any transaction</span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5000003"> </span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> </span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">50 SDR 157, effective July 1, 2024</span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-15"><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-15</span></a><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">    </span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-1.2"><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-1.2</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=32-5B-2"><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0-000004">32-5B-2</span></a><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">(18)</span><span style="white-space: pre-wrap;" class="scb1464fe-4f59-448d-856e-6080ff32f2d5C0">.</span></p><p dir="ltr" class="scb1464fe-4f59-448d-856e-6080ff32f2d5P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="scb1464fe-4f59-448d-856e-6080ff32f2d5000003"> </span></p></div></body></html>