{"data":{"id":"us-sd/sdcl-10-45-30.2","jurisdiction":"us-sd","citation":"SDCL § 10-45-30.2","heading":"Accrual basis reporting and payment.","body":"If the secretary of revenue has granted a retailer the authority to report and pay sales tax on the cash basis and a retailer requests in writing for the authority to report and pay sales tax upon the accrual basis, the secretary may grant such authority if assessment and collection of taxes are not jeopardized.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-30.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"52dc80892d8349a686a82fc411cf52539d5a6e65814c761f1f0a7b910f4f6360","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-30.1","next":"us-sd/sdcl-10-45-31"},"notice":"GroundRules: Original legal text. Not legal advice."}