State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-45 > Statute-10-45-2910-45-29. 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.
Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.
