S.D. Codified Laws § 10-45-29

Current through the 2024 Legislative Session

Section 10-45-29 - Deduction allowed for sales refunds

Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.

SDCL 10-45-29

SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.