Secretary of revenue may release lists of persons exempt from sales and use taxes

SDCL § 10-1-44.3 — under DEPARTMENT OF REVENUE.

SDCL § 10-1-44.3

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. Source: 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. 10-1-44.4. Repealed by SL 2002, ch 64 , § 12.