How to report returns on South Dakota Sales & Use Tax Return

Report all original Sales (including those sales that were later returned in the same reporting period) on line 1, “Gross Sales”. Report Returns (regardless of what period the original sale took place) on line 3, “Non-Taxable Sales”.

Source: Betty at South Dakota Department of Revenue 800-829-9188 or 605-773-7126 on 01/31/2012.