Gross receipts--Exclusion of taxes

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. Source: SL 2026, ch 55 , § 11. Effective July 1, 2026