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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-29

Deduction allowed for sales refunds

Official textsdlegislature.gov

Refunds made by a retailer during the reporting period shall be allowed as a deduction in case the retailer included the receipts, for which a refund is made, in the net taxable sales or has previously paid the sales tax.

Last amended: Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329 , § 7.

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In this chapter (40 sections)
  1. 10-45-8 · Tax on admissions to amusements, athletic contests, or events
  2. 10-45-9 · Constitutional and statutory exemptions from taxation
  3. 10-45-10 · Exemption of sales to United States, states, municipalities,…
  4. 10-45-11 · Exemption of fuel sales otherwise taxed
  5. 10-45-12 · 10-45-12. Repealed by SL 1981, ch 103, § 2
  6. 10-45-13 · Exemption of receipts used for civic and nonprofit…
  7. 10-45-14 · Exemption of sales to educational institutions and…
  8. 10-45-15 · Exemption of seed used for agricultural purposes
  9. 10-45-16 · Exemption of commercial fertilizer used for agricultural…
  10. 10-45-18 · Exemption of sales of livestock, poultry, ostriches, emus,…
  11. 10-45-19 · Exemption of fuel used for agricultural or railroad purposes
  12. 10-45-20 · Exemptions applied to taxable services
  13. 10-45-21 · Tax additional to other occupation and privilege taxes
  14. 10-45-22 · Addition of tax to price of product or service
  15. 10-45-23 · Schedule for collection of tax from consumer
  16. 10-45-24 · Application for retailer permit--Contents and…
  17. 10-45-25 · Issuance of retailer permit--Limited to person and place…
  18. 10-45-26 · Refusal of permit to delinquent taxpayer--Bond to secure…
  19. 10-45-27 · 10-45-27, 10-45-27.1. Repealed by SL 2006, ch 61, §§ 2, 10,…
  20. 10-45-28 · 10-45-28. Repealed by SL 2007, ch 65, § 2
  21. 10-45-29 · Deduction allowed for sales refunds
  22. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  23. 10-45-31 · Receipts not issued for taxes remitted
  24. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  25. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  26. 10-45-35 · Appeals from decisions of secretary
  27. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  28. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  29. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  30. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  31. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  32. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  33. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  34. 10-45-47 · 10-45-47. Superseded
  35. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  36. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  37. 10-45-52 · Tax proceeds credited to general fund
  38. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  39. 10-45-55 · Personal liability of officers, managers, or partners of…
  40. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
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