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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-10 Contractors may list excise and use taxes as separate line item on contracts and bills.
Universal Citation: SD Codified L § 10-46B-10 (2017)
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.
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