10-45-85. Temporary vendor to maintain inventory records--Violation as misdemeanor.
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/sd/title-10/chapter-10-45/10-45-85A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A temporary vendor shall maintain, for a minimum of three years, inventory records, including a beginning inventory of merchandise. The vendor shall provide such records for immediate inspection and review to any agent or representative of the Department of Revenue upon request. Failure to comply with this section is a Class 1 misdemeanor.