South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-1.2: Gross receipts not to include refunded sale price of property.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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