{"data":{"id":"us-sd/sdcl-10-52-1.1","jurisdiction":"us-sd","citation":"SDCL § 10-52-1.1","heading":"Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45, 10-45D, 10-52, 10-52A, and 10-52B.","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, 10-45D, 10-52A, and 10-52B, that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-1.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"00069b7ae5238c019e554c00a4069aef579a34baef5abdf6a5f76374148fea42","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-1","next":"us-sd/sdcl-10-52-2"},"notice":"GroundRules: Original legal text. Not legal advice."}