S.D. Admin. R. 64:06:01:12

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:12 - Defective merchandise

If merchandise is sold to a customer who finds a defect in the goods and secures an allowance on the purchase price, the seller may deduct from gross receipts any amount allowed for defects.

S.D. Admin. R. 64:06:01:12

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.