10-46-18.3. List of sales property or services to residents--Cost.
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/sd/title-10/chapter-10-46/10-46-18-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person selling property or services to residents of this state, where the property is delivered to this state or the beneficial use of the service occurs in this state, shall provide a list of such sales to the secretary of revenue. The list shall include the names and addresses of the purchasers and the amount of the sale. The secretary of revenue shall pay to any person furnishing a list under this section an amount equal to the reasonable cost of reproducing the list.