Effective July 1, 2026
10-52B-7. Gross receipts--Exclusion of taxes.
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, 10-52, and 10-52A, which is separately stated on the invoice, bill of sale, or similar document given to a purchaser.