<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.sd9632fb2-3bc3-4104-9af4-fe011bc8d983P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd9632fb2-3bc3-4104-9af4-fe011bc8d983000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:12:01:03"><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0-000000">64:12:01:03</span></a><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0-000001">.  Tax write-offs excluded from gross sales.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0"> </span><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0">Repealed</span><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0">.</span></p><p dir="ltr" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983000002"> </span></p><p dir="ltr" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0">    </span><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0"> 15 SDR 58, effective October 19, 1988</span><span style="white-space: pre-wrap;" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983C0">; 48 SDR 136, effective July 13, 2022.</span></p><p dir="ltr" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="sd9632fb2-3bc3-4104-9af4-fe011bc8d983000002"> </span></p></div></body></html>