South Dakota Statutes
§ 10-46A-12 — Contractors may list excise and use taxes as separate line item on contracts and bills.
South Dakota § 10-46A-12
This text of South Dakota § 10-46A-12 (Contractors may list excise and use taxes as separate line item on contracts and bills.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46A-12 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1980, ch 100, § 10; SL 1988, ch 120, § 1.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46A-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-12.