Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45, 10-45D, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
S.D. Codified Laws § 10-52-1.1
Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
Source: SL 2013, ch 56, § 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.