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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:37

Refunds to consumers

Official textsdlegislature.gov

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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.

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; 28 SDR 178, effective July 1, 2002; 32 SDR 225, effective July 3, 2006. General Authority: SDCL 10-45-47.1 , 10-45D-13(2) , 10-46E-11(2), 10-52-4 , 10-52A-7(2). Law Implemented: SDCL 10-45-29 , 10-45D-12 , 10-46E-8, 10-52-4 , 10-52A-6.

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In this chapter (40 sections)
  1. 64:06:01:17 · Federal corporations, sales to
  2. 64:06:01:18 · Repealed
  3. 64:06:01:19 · Fire and ambulance departments
  4. 64:06:01:20 · Forms
  5. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  6. 64:06:01:22 · Repealed
  7. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  8. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  9. 64:06:01:25 · Interstate sales -- Originating in other states
  10. 64:06:01:26 · Repealed
  11. 64:06:01:27 · Repealed
  12. 64:06:01:28 · Repealed
  13. 64:06:01:29 · Municipal tax -- Administration and reporting
  14. 64:06:01:30 · Municipal tax -- No special permit required
  15. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  16. 64:06:01:32 · Repealed
  17. 64:06:01:33 · Permit for each place of business in state
  18. 64:06:01:34 · Credit for tax previously paid
  19. 64:06:01:35 · Required records for sales, rentals, and leases
  20. 64:06:01:36 · Repealed
  21. 64:06:01:37 · Refunds to consumers
  22. 64:06:01:38 · Relief agencies
  23. 64:06:01:39 · Return of tax reports and telecommunications access fees
  24. 64:06:01:40 · Preparation of return
  25. 64:06:01:41 · Returned merchandise
  26. 64:06:01:42 · Representing out of state dealers -- Extra permits
  27. 64:06:01:43 · Sales by loan or finance companies
  28. 64:06:01:44 · Sale of business permit not transferable
  29. 64:06:01:45 · Repealed
  30. 64:06:01:46 · Repealed
  31. 64:06:01:47 · Transferred
  32. 64:06:01:48 · Transferred
  33. 64:06:01:49 · Student sororities and fraternities
  34. 64:06:01:50 · Tax on gross receipts
  35. 64:06:01:51 · Repealed
  36. 64:06:01:52 · Transferred
  37. 64:06:01:54 · Temporary tax permits
  38. 64:06:01:55 · Temporary tax permit -- Application
  39. 64:06:01:56 · Bond -- Cancellation
  40. 64:06:01:57 · Transferred
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