South Dakota Code § 10-1-44.3

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

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