{"data":{"id":"us-sd/sdcl-10-52a-1.4","jurisdiction":"us-sd","citation":"SDCL § 10-52A-1.4","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, 10-45D, and 10-52 that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-1.4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8f1392f4ff34a46e471ec76021e840064e7c7fa6ca5ba5ded0ed13d9eab67289","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-1.3","next":"us-sd/sdcl-10-52a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}