Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45D, 10-52, and 10-52A, and §§ 49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
S.D. Codified Laws § 10-45-1.19
Gross receipts excludes tax imposed by certain chapters and sections
Source: SL 2013, ch 56, § 1; SL 2015, ch 232, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.