SDCL § 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.