Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Municipal Gross Receipts Tax
  5. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

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10-52A-1.4. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.

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, and 10-52 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.

Source: SL 2013, ch 56, §4.


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