South Dakota § 10-45-30.1 - Cash basis reporting and payment.
Full text of South Dakota South Dakota Codified Laws § 10-45-30.1 — Cash basis reporting and payment., with citation guidance and answers to common questions.
§ 10-45-30.1. Cash basis reporting and payment.
Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if:
(1) The retailer has not changed his basis in the previous calendar year;
(2) The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales;
(3) The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and
(4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.
Source: SL 1983, ch 85, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-45-30.1
What does South Dakota Codified Laws § 10-45-30.1 cover?
Section 10-45-30.1 ("Cash basis reporting and payment.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45-30.1?
A common citation format is "South Dakota Codified Laws § 10-45-30.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45-30.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.