Section 40-23-3
Exclusion of certain municipal privilege license taxes.
Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer shall be excluded from gross sales, or gross receipts, as the case may be, in the computation of the sales tax levied by this state, under the provisions of this division.
(Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181.)