S.D. Codified Laws § 10-45-1.19

Current through the 2024 Legislative Session

Section 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.

SDCL 10-45-1.19

SL 2013, ch 56, § 1; SL 2015, ch 232, § 3.

Amended by S.L. 2015, ch. 232,s. 3, eff. 7/1/2015.