S.D. Admin. R. 64:75:01:03
Each wholesale licensee shall keep and make available to the secretary during regular business hours, business records, including executive and supervisory personnel expense vouchers; sales promotional expense records for each month during the current year; salesmen incentive and contest expenses for each month of the current year, showing the number of salesmen and the amount earned by such salesmen and the amount spent per case on each brand on each incentive or contest; check register; purchase journal; sales journal and credit memoranda; detailed record of disposition of samples, showing samples used on which the alcohol excise tax was paid and samples used on which the alcohol excise tax was not paid; shipping manifests on alcoholic beverages received, sales invoices and ledger accounts; and current financial statements certified by a public accountant.
S.D. Admin. R. 64:75:01:03
General Authority:35-10-1(9)(10)(11)
Law Implemented:35-10-1(7)(9)(10)(11).