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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:12

Defective merchandise

Official textsdlegislature.gov

If merchandise is sold to a customer who finds a defect in the goods and secures an allowance on the purchase price, the seller may deduct from gross receipts any amount allowed for defects.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2.

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In this chapter (40 sections)
  1. 64:05:01:01 · Definitions
  2. 64:05:01:02 · Directors to record sales information
  3. 64:05:01:03 · Sales proven unusable to be mailed to department
  4. 64:05:01:04 · Repealed
  5. 64:05:01:05 · Real estate sales cards and mobile home sales cards to…
  6. 64:05:01:06 · Time for filing
  7. 64:05:01:07 · Repealed
  8. 64:05:01:08 · Sales included in analysis
  9. 64:06:01:00 · Definitions
  10. 64:06:01:01 · Armed services personnel and veterans
  11. 64:06:01:02 · Bond
  12. 64:06:01:03 · Repealed
  13. 64:06:01:04 · Repealed
  14. 64:06:01:05 · Change in ownership
  15. 64:06:01:06 · Casual or occasional sales
  16. 64:06:01:07 · Issuance and use of permits restricted
  17. 64:06:01:08 · Exemption certificates
  18. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  19. 64:06:01:10 · Consignment sales
  20. 64:06:01:11 · Repealed
  21. 64:06:01:12 · Defective merchandise
  22. 64:06:01:13 · Religious educational institutions
  23. 64:06:01:14 · Repealed
  24. 64:06:01:15 · Exemption certificates
  25. 64:06:01:16 · Repealed
  26. 64:06:01:17 · Federal corporations, sales to
  27. 64:06:01:18 · Repealed
  28. 64:06:01:19 · Fire and ambulance departments
  29. 64:06:01:20 · Forms
  30. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  31. 64:06:01:22 · Repealed
  32. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  33. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  34. 64:06:01:25 · Interstate sales -- Originating in other states
  35. 64:06:01:26 · Repealed
  36. 64:06:01:27 · Repealed
  37. 64:06:01:28 · Repealed
  38. 64:06:01:29 · Municipal tax -- Administration and reporting
  39. 64:06:01:30 · Municipal tax -- No special permit required
  40. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
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