S.D. Codified Laws § 10-46A-16
Current with legislation signed by the governor on or before 3/6/2024
The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.
SDCL 10-46A-16