{"data":{"id":"us-sd/sdcl-10-59-24.2","jurisdiction":"us-sd","citation":"SDCL § 10-59-24.2","heading":"Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.","body":"In connection with a purchaser's written notice to a seller requesting a refund of over-collected sales or use taxes pursuant to § 10-59-24.1, a seller is presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state or the Streamlined Sales Tax Governing Board; and has remitted to the state all taxes collected less any deductions, credits, or collection allowances.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-24.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e42572ffd0200e7246bd912c4da7be7146dc0501fce677871c5cece93e6fb65c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-24.1","next":"us-sd/sdcl-10-59-25"},"notice":"GroundRules: Original legal text. Not legal advice."}