{"data":{"id":"us-sd/sdcl-10-45-1.19","jurisdiction":"us-sd","citation":"SDCL § 10-45-1.19","heading":"Gross receipts excludes tax imposed by certain chapters and sections.","body":"Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45D, 10-52, and 10-52A, and §§ 49-34A-45 and 49-34A-46 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-1.19","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b9009d18db24ca1f8866a6790da74e47ce3588010f89f58567b79c0468b6f2fe","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-1.18","next":"us-sd/sdcl-10-45-1.20"},"notice":"GroundRules: Original legal text. Not legal advice."}