10-46B-10 Contractors may list excise and use taxes as separate line item on contracts and bills.
Contractors may list excise and use taxes as separate line item on contracts and
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.