South Dakota Codified Laws 10-45-1.2. Gross receipts not to include refunded sale price of property
Current as of: 2023 | Check for updates
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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.
Terms Used In South Dakota Codified Laws 10-45-1.2
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 2002, ch 64, § 15.