10-1-44.3. Secretary of revenue may release lists of persons exempt from sales and use taxes.As required by the agreement entered into pursuant to §10-45C-3, the secretary of revenue may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status. Source: SL 2000, ch 41, §3; SL 2002, ch 64, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code