{"data":{"id":"us-sd/sdcl-10-45d-2.1","jurisdiction":"us-sd","citation":"SDCL § 10-45D-2.1","heading":"Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.","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 10-45, 10-52, and 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.","path":["TITLE 10. TAXATION","CHAPTER 10-45D. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES"],"source_url":"https://sdlegislature.gov/Statutes/10-45D-2.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2e2383c120e99b1def927b28ef8f98632813a4fbae70603941fb4c777cd288ba","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45d-2","next":"us-sd/sdcl-10-45d-3"},"notice":"GroundRules: Original legal text. Not legal advice."}