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. Source: SL 2002, ch 64 , § 15.
Gross receipts not to include refunded sale price of property
SDCL § 10-45-1.2 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-1.2