SDCL § 10-59-24.1: Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.

No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.