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  • y.???(e) TAXES- For purposes of this chapter, the term ???gross receipts??? shall not include--???(1) any separately stated excise tax, sales tax, customs duty, or other levy imposed by a Federal, State, or local government which is imposed on a business transaction and which is received or collected by the seller in connection with the sale, and???(2) any tax imposed by chapter 31, 32, 33, 34, 35
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