SDCL § 10-52-1.1: Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B.

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