{"data":{"id":"us-sd/sdcl-10-45-29","jurisdiction":"us-sd","citation":"SDCL § 10-45-29","heading":"Deduction allowed for sales refunds.","body":"Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-29","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"77ceee2e4c295f93d3e453d9a6e4ebd3814a3951bd4a6617d809d23b4c552f53","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-28.1","next":"us-sd/sdcl-10-45-29.1"},"notice":"GroundRules: Original legal text. Not legal advice."}