10-46B-10. Contractors may list excise and use taxes as separate line item on contracts and bills.A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45, 10-46, or 10-52 as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor's total bill and is collectible from all entities, both public and private. Source: SL 1980, ch 100, §10; SDCL Supp, §10-46A-12; SL 1988, ch 120, §2.
South Dakota Legal Code