ARSD § 64:06:01:37 — Refunds to consumers

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64:06:01:37. Refunds to consumers. If a retailer allows a
refund or credit to a customer and the refund or credit is deductible from the
retailer's gross receipts, the retailer must return to, or credit the customer
with the amount of tax passed on to the customer on the amount of deductible
gross receipts. Refunds on merchandise, the sales of which were included in the
gross taxable receipts may be entered in the tax return as a deduction on the
line provided for such purpose.