South Dakota § 10-45-30.1 Cash basis reporting and payment.

South Dakota Statutes

§ 10-45-30.1 — Cash basis reporting and payment.

South Dakota § 10-45-30.1

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-30.1 (Cash basis reporting and payment.) 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 § 10-45-30.1 (2026).

Text

Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if:

(1)The retailer has not changed his basis in the previous calendar year;

(2)The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales;

(3)The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and (4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.

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Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if: (1) The retailer has not changed his basis in the previous calendar year; (2) The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales; (3) The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and (4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.