S.D. Codified Laws § 10-1-44.3

Current through the 2024 Legislative Session

Section 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.

SDCL 10-1-44.3

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.