10-52A-1.4. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
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.
Source: SL 2013, ch 56, ยง4.
Structure South Dakota Codified Laws
Chapter 52A - Municipal Gross Receipts Tax
Section 10-52A-1 - Definitions.
Section 10-52A-1.1 - Gross receipts defined.
Section 10-52A-1.3 - Exclusions from definition of gross receipts.
Section 10-52A-2 - Additional municipal non-ad valorem tax authorized--Rate--Purpose.
Section 10-52A-3 - Department to administer tax.
Section 10-52A-6 - Applicability of certain other provisions.
Section 10-52A-7 - Promulgation of rules--Scope.
Section 10-52A-8 - Penalties for violations.
Section 10-52A-9 - Taxpayer to keep books and records--Inspection--Retention period.
Section 10-52A-10 - Tax may be referred to voters--Certain taxes to continue.
Section 10-52A-11 - Administration of taxes--Forms and rules--Records.
Section 10-52A-12 - Moneys received credited to special municipal tax fund--Disbursement.
Section 10-52A-13 - Ordinance or amendment enacted under chapter--Notification--Effective date.
Section 10-52A-14 - Issuance of bonds--Use of proceeds of bonds.