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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-1.1 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Universal Citation: SD Codified L § 10-52-1.1 (2017)
10-52-1.1. 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 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source: SL 2013, ch 56, ยง 3.
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