{"data":{"id":"us-sd/sdcl-10-45-1.2","jurisdiction":"us-sd","citation":"SDCL § 10-45-1.2","heading":"Gross receipts not to include refunded sale price of property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"25a86f760933c884b0bace7d48ecb08462104ca3127f15a1f3fc73c72738432c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-1.1","next":"us-sd/sdcl-10-45-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}