42-5002. Exclusions from gross income,
receipts or proceeds
A. For the purpose of this article the total amount of gross income, gross receipts
or gross proceeds of sales shall be deemed to be the amount received, exclusive of:
1. The taxes imposed by this chapter and chapter 6, article 3 of this title, sales
or transaction privilege taxes imposed by municipalities in this state and sales or
transaction privilege taxes imposed in this state by Indian tribes, if the Indian tribal
tax is imposed with respect to sales by non-Indian or nonaffiliated Indian vendors to
nonmembers of the tribe. A person who imposes an added charge to cover the tax levied by
this article or which is identified as being imposed to cover transaction privilege tax
shall not remit less than the amount so collected to the department.
2. Freight costs billed to and collected from a purchaser by a retailer for
tangible personal property which, upon the order of the retailer, is shipped directly
from a manufacturer or wholesaler to the purchaser.
B. For the purposes of this article the total amount of gross income, gross
receipts or gross proceeds of sales for nuclear fuel shall be deemed to be the value of
the purchase price of uranium oxide used in producing the fuel. The tax imposed by this
article may be imposed only once for any one quantity or batch of nuclear fuel regardless
of the number of transactions or financing arrangements which may occur with respect to
that nuclear fuel.
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