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- Title 10. Taxation
- Chapter 52. Uniform Municipal Non-Ad Valorem Tax Law
SDCL 10-52-1.1 Gross Receipts Excludes Tax Imposed By Chapters 10-45, 10-45d, 10-52, and 10-52a
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-52-1.1 |
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 purchas...
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