Section 10-45-85 – Temporary vendor to maintain inventory records–Violation as misdemeanor.
10-45-85. Temporary vendor to maintain inventory records–Violation as misdemeanor. 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 […]
Section 10-45-86 – Temporary vendor to maintain sales receipts–Violation as misdemeanor.
10-45-86. Temporary vendor to maintain sales receipts–Violation as misdemeanor. A temporary vendor shall maintain daily sales receipts, such as cash register tapes, hand written receipts, credit card receipts, or other receipts, for a minimum of three years. The vendor shall provide such receipts for immediate inspection and review to any agent or representative of the […]
Section 10-45-87 – Temporary vendor to furnish list of suppliers–Violation as misdemeanor.
10-45-87. Temporary vendor to furnish list of suppliers–Violation as misdemeanor. 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 […]
Section 10-45-88 – Review and audit of temporary vendors.
10-45-88. Review and audit of temporary vendors. A temporary vendor operating in this state may be subjected to reviews and audits without notice. Source: SL 1996, ch 82, §4; SL 2003, ch 66, §4.
Section 10-45-58 – Materials used by floor laying as purchases for resale.
10-45-58. Materials used by floor laying as purchases for resale. Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of […]
Section 10-45-89 – Failure to maintain records–Revocation of temporary license.
10-45-89. Failure to maintain records–Revocation of temporary license. The secretary shall revoke the temporary license of any person that fails to comply with the provisions of §§10-45-85 to 10-45-89, inclusive. Source: SL 1996, ch 82, §5; SL 2003, ch 66, §5.
Section 10-45-61 – Exemption certificate–Responsibilities of purchaser–Violation as misdemeanor–Retention of certificate–Rules and forms.
10-45-61. Exemption certificate–Responsibilities of purchaser–Violation as misdemeanor–Retention of certificate–Rules and forms. A seller, who possesses an exemption certificate from a purchaser of tangible personal property, any product transferred electronically, or services that indicates the items or services being purchased are exempt, may rely on the exemption certificate and not charge sales tax to the provider […]
Section 10-45-90 – Exemption for gross receipts from certain rodeo services.
10-45-90. Exemption for gross receipts from certain rodeo services. There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, gross receipts resulting from services performed for rodeos by promoters, stock contractors, stock handlers, announcers, judges, and clowns. Source: SL 1996, ch 85, §1.
Section 10-45-61.1 – Exemption certificate–Timing–Alternative information.
10-45-61.1. Exemption certificate–Timing–Alternative Information. Notwithstanding the provisions of §§10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by the Department of Revenue, do either of the following: (1)Obtain […]
Section 10-45-91 – Admissions to rodeos and related activities taxable.
10-45-91. Admissions to rodeos and related activities taxable. Notwithstanding the provisions of §10-45-13, admissions to rodeos and rodeo related activities and events are subject to the tax imposed by §§10-45-8 and 10-45D-2. Source: SL 1996, ch 85, §3; SL 1997, ch 68, §12; SL 2002, ch 63, §26.