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.

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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.

========================= I certify that the attached Act originated in the HOUSE as Bill No. 1039 ____________________________ Chief Clerk =========================     ____________________________ Speaker of the House Attest: ____________________________ Chief Clerk ____________________________ President of the Senate Attest: ____________________________ Secretary of the Senate House Bill No. 1039 File No. ____ Chapter No. ______

========================= Received at this Executive Office this _____ day of _____________ , 20____ at ____________ M. By _________________________ for the Governor ========================= The attached Act is hereby approved this ________ day of ______________ , A.D., 20___ ____________________________ Governor ========================= STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________ , 20___ at _________ o'clock __ M. ____________________________ Secretary of State By _________________________ Asst. Secretary of State