S.D. Codified Laws § 10-45-1.2

Current through the 2024 Legislative Session

Section 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.

SDCL 10-45-1.2

SL 2002, ch 64, § 15.