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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-1.2 Gross receipts not to include refunded sale price of property.
Universal Citation: SD Codified L § 10-45-1.2 (2017)
10-45-1.2. Gross receipts not to include refunded sale price of property. For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.
Source: SL 2002, ch 64, ยง 15.
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