South Dakota Code § 10-52-1.1

Gross receipts exclusion--Tax separately stated--Imposed by chapters
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10-45
,
10-45D
,
10-52
,
10-52A
, and
10-52B
.
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
,
10-52A
, and
10-52B
, that is separately stated on the invoice, bill of sale, or similar document given to the purchaser.

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