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§ 10-46A-12 Contractors may list excise and use taxes as separate line item on contracts and bills.

SD Codified L § 10-46A-12 (2019) (N/A)
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10-46A-12. 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; SL 1988, ch 120, § 1.

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§ 10-46A-11 Municipal tax on contractors--Rate--Restitution.
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§ 10-46A-12.1 Contractor to post excise tax license number with building permit for realty improvement project.