{"data":{"id":"us-sd/sdcl-10-52b-7","jurisdiction":"us-sd","citation":"SDCL § 10-52B-7","heading":"Gross receipts--Exclusion of taxes.","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, 10-52, and 10-52A, which is separately stated on the invoice, bill of sale, or similar document given to a purchaser.","path":["TITLE 10. TAXATION","CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION"],"source_url":"https://sdlegislature.gov/Statutes/10-52B-7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"463de231c513e7aea74905a7f27711d20d90a6340e122c8af1cde75013e98cbd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52b-6","next":"us-sd/sdcl-10-52b-8"},"notice":"GroundRules: Original legal text. Not legal advice."}