South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-100 — Necessary information reported by terminal operator
The terminal operator shall report pursuant to § 10-47B-98 , if deemed necessary by the secretary:
(1) The names and addresses of all suppliers; and
(2) Copies of all bills - of - lading issued by the terminal or computer generated bill - of - lading information approved by the department.
Source: official text