South Dakota Statutes

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

South Dakota·Title 10 TAXATION·Ch. 10-45D REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
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.

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South Dakota § 10-46A-12 (Contractors may list excise and use taxes as separate line item on contracts and bills.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1980, ch 100, § 10; SL 1988, ch 120, § 1.

Nearby Sections

15
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