10-45-1.19. Gross receipts excludes tax imposed by certain chapters and sections.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. Source: SL 2013, ch 56, §1; SL 2015, ch 232, §3.
South Dakota Legal Code