{"data":{"id":"us-sd/sdcl-10-52a-1.2","jurisdiction":"us-sd","citation":"SDCL § 10-52A-1.2","heading":"Conditions under which gross receipts include consideration retailer received from third parties.","body":"Gross receipts, as defined in § 10-52A-1.1, include consideration received by the retailer from third parties if:\n(1) The retailer actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;\n(2) The retailer has an obligation to pass the price reduction or discount through to the purchaser;\n(3) The amount of the consideration attributable to the sale is fixed and determinable by the retailer at the time of the sale of the item to the purchaser; and\n(4) One of the following criteria is met:\n(a) The purchaser presents a coupon, certificate, or other documentation to the retailer to claim a price reduction or discount where the coupon, certificate, or documentation is authorized, distributed, or granted by a third party with the understanding that the third party will reimburse any retailer to whom the coupon, certificate, or documentation is presented;\n(b) The purchaser identifies himself or herself to the retailer as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group); or\n(c) The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.\nFor the purposes of this section, the purchaser is the end consumer.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ba87f33ea56cde4e35603ce8d7b964205628999fae2249bd9bacbb54f98afeed","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-1.1","next":"us-sd/sdcl-10-52a-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}