S.D. Codified Laws § 34-45-8.2
Any entity who is registered pursuant to this chapter or any entity required to collect and remit the surcharges imposed by § 34-45-4 or 34-45-4.2 shall file returns or reports by electronic means on a monthly basis with the Department of Revenue and shall remit the surcharges by electronic transfer on a monthly basis to the department unless the secretary of the Department of Revenue permits an entity to file returns or reports by nonelectronic means and permits an entity to remit surcharges by nonelectronic means. If an entity does not have internet access on the business premises, the secretary of revenue shall permit an entity to file returns or reports by nonelectronic means and permit an entity to remit surcharges by nonelectronic means.
The Department of Revenue shall provide to the Department of Public Safety 911 emergency surcharge data and information from the returns or reports filed with the Department of Revenue. Notwithstanding any other provision of law, the Department of Public Safety or the Department of Revenue may provide 911 emergency surcharge data and information to a governing body or a public safety answering point only relating to the requesting governing body or public safety answering point. The governing body or public safety answering point may only contact the Department of Public Safety or Department of Revenue with questions relating to the requesting governing body or public safety answering point. Any data or information obtained by a governing body or public safety answering point pursuant to this section is confidential and may not be disclosed by the governing body or public safety answering point.
SDCL 34-45-8.2