GroundRules
SDCL § 10-52B-7: Gross receipts--Exclusion of taxes.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION
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, 10-52, and 10-52A, which is separately stated on the invoice, bill of sale, or similar document given to a purchaser.
Collected 2026-09-03T15:18:56Z. Source file · JSON