{"data":{"id":"us-sd/sdcl-10-1-44.3","jurisdiction":"us-sd","citation":"SDCL § 10-1-44.3","heading":"Secretary of revenue may release lists of persons exempt from sales and use taxes.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-44.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6174066d510a878efb37f0a4af60be3b845c08c7cea8ea3be01da0b1e577c5f9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-44.1","next":"us-sd/sdcl-10-1-44.4"},"notice":"GroundRules: Original legal text. Not legal advice."}