10-45D-2.1. Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A.
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/sd/title-10/chapter-10-45/10-45d-2-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.