{"data":{"id":"us-sd/sdcl-10-45-30.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-30.1","heading":"Cash basis reporting and payment.","body":"Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if:\n(1) The retailer has not changed his basis in the previous calendar year;\n(2) The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales;\n(3) The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and\n(4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-30.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"42a0ce90f767e12a775c09b783cf94e544fffc3393928c286d813613dd06fd7e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-30","next":"us-sd/sdcl-10-45-30.2"},"notice":"GroundRules: Original legal text. Not legal advice."}