South Dakota Statutes
§ 10-52-1.1 — Gross receipts excludes tax imposed by chapters
South Dakota § 10-52-1.1
This text of South Dakota § 10-52-1.1 (Gross receipts excludes tax imposed by chapters) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-52-1.1 (2026).
Text
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 10-52A that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.
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Legislative History
SL 2013, ch 56, § 3.
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Bluebook (online)
South Dakota § 10-52-1.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-1.1.