Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52A - MUNICIPAL GROSS RECEIPTS TAX
Section 10-52A-1.4 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A

S.D. Codified Laws § 10-52A-1.4

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-52A-1.4

SL 2013, ch 56, § 4.