SDCL § 10-52B-7 — Gross receipts--Exclusion of taxes

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.