South Dakota Statutes
§ 10-45-29 — Deduction allowed for sales refunds.
South Dakota § 10-45-29
This text of South Dakota § 10-45-29 (Deduction allowed for sales refunds.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-29 (2026).
Text
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.
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Related
Citibank, N.A. v. South Dakota Department of Revenue
2015 SD 67 (South Dakota Supreme Court, 2015)
Ernst v. South Dakota Department of Revenue & Regulation
2004 SD 122 (South Dakota Supreme Court, 2004)
Legislative History
SDC 1939, § 57.3310 as amended by SL 1967, ch 329, § 7.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-45-29, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-29.