GroundRules
SDCL § 10-45D-2.1: Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
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, 10-52, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Collected 2026-09-03T15:18:56Z. Source file · JSON