South Dakota Statutes
§ 10-46-18.3 — List of sales property or services to residents--Cost.
South Dakota § 10-46-18.3
This text of South Dakota § 10-46-18.3 (List of sales property or services to residents--Cost.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-18.3 (2026).
Text
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.
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Legislative History
SL 1987, ch 109, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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Bluebook (online)
South Dakota § 10-46-18.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-18.3.