State of South Dakota
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EIGHTY-EIGHTH SESSION
LEGISLATIVE ASSEMBLY, 2013
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400U0199
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HOUSE BILL NO. 1039
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Introduced by: The Committee on Taxation at the request of the Department of Revenue
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FOR AN ACT ENTITLED, An Act to clarify the gross receipts subject to taxation by the retail
sales and service tax, the gross receipts tax on visitor related businesses, the municipal non-ad valorem tax, and the municipal gross receipts tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as
follows:
Notwithstanding any other provision of law, gross receipts as defined in this chapter do not
include any tax imposed by this chapter and chapters 10-45D, 10-52, and 10-52A that is
separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Section 2. That chapter 10-45D be amended by adding thereto a NEW SECTION to read
as follows:
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, 10-52, and 10-52A that is
separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Section 3. That chapter 10-52 be amended by adding thereto a NEW SECTION to read as
follows:
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.
Section 4. That chapter 10-52A be amended by adding thereto a NEW SECTION to read
as follows:
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.