Gross receipts exclusion--Tax separately stated--Imposed by chapters 10-45 , 10-45D , 10-52 , 10-52A , and 10-52B

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. Source: SL 2013, ch 56 , § 3; SL 2026, ch 55 , § 4.