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.

Source: SL 2013, ch 56 , § 3; SL 2026, ch 55 , § 4.