S.D. Codified Laws § 15-17-55
Current with legislation signed by the governor on or before 3/6/2024
If a case is reversed upon appeal, the prevailing party may tax his disbursements as if he would have prevailed at trial. The prevailing party may also tax, as his disbursements, the expenses of a shorthand reporter's transcript necessarily procured for the purpose of the settled record.
SDCL 15-17-55