South Dakota Codified Laws 10-45-1.19. Gross receipts excludes tax imposed by certain chapters and sections
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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.