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. Source: SL 2013, ch 56 , § 1; SL 2015, ch 232 , § 3.
Gross receipts excludes tax imposed by certain chapters and sections
SDCL § 10-45-1.19 — under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-1.19