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.
Structure South Dakota Codified Laws
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
Section 10-46B-1 - Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
Section 10-46B-1.1 - Tax measured on accrual basis.
Section 10-46B-1.2 - Tax paid on cash basis.
Section 10-46B-1.3 - Taxes on receipts of worthless accounts.
Section 10-46B-2 - Prime contractors and subcontractors subject to tax.
Section 10-46B-3 - Total contract price as basis of tax.
Section 10-46B-4 - Gross receipts defined--Items not deductible.
Section 10-46B-6 - Administration of tax--Sales tax provisions applicable.
Section 10-46B-7 - Report and payment of tax.
Section 10-46B-9 - Municipal tax on contractors--Rate--Restitution.
Section 10-46B-11.1 - Violation of chapter as criminal offense--Classification.
Section 10-46B-12 - Prospective application of increases in tax.
Section 10-46B-13 - Contractor's excise tax license required--Application.
Section 10-46B-14 - Issuance of license--Assignment prohibited.
Section 10-46B-15 - Refusal to issue license for failure to pay tax--Bond.
Section 10-46B-16 - Exemption for floor laying.
Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops.
Section 10-46B-17 - Allocation of certain revenues to water and environment fund.