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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-10

Contractors may list excise and use taxes as separate line item on contracts and bills

Official textsdlegislature.gov

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.

Last amended: Source: SL 1980, ch 100 , § 10; SDCL Supp, § 10-46A-12 ; SL 1988, ch 120 , § 2. Effective July 1, 2026 10-46B-10 . Contracts and bills--Excise and use taxes as separate line item--Collection. A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , 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 collect

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In this chapter (40 sections)
  1. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  2. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  3. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  4. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  5. 10-46A-13 · Personal liability of officers, managers, or partners of…
  6. 10-46A-14 · Restriction on application of rate increase
  7. 10-46A-15 · Contractor's excise tax license required--Application
  8. 10-46A-16 · Issuance of license--Assignment prohibited
  9. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  10. 10-46A-18 · Exemption for floor laying
  11. 10-46A-19 · Promulgation of rules
  12. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  13. 10-46B-2 · Prime contractors and subcontractors subject to tax
  14. 10-46B-3 · Total contract price as basis of tax
  15. 10-46B-4 · Gross receipts defined--Items not deductible
  16. 10-46B-5 · Improvement without contract taxable when sold within four…
  17. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  18. 10-46B-7 · Report and payment of tax
  19. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  20. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  21. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  22. 10-46B-11 · Personal liability of officers, managers, or partners of…
  23. 10-46B-12 · Prospective application of increases in tax
  24. 10-46B-13 · Contractor's excise tax license required--Application
  25. 10-46B-14 · Issuance of license--Assignment prohibited
  26. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  27. 10-46B-16 · Exemption for floor laying
  28. 10-46B-17 · Allocation of certain revenues to water and environment fund
  29. 10-46B-18 · Promulgation of rules
  30. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  31. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  32. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  33. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  34. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  35. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  36. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  37. 10-46E-4 · Farm machinery defined
  38. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  39. 10-46E-6 · Tax collection and administration
  40. 10-46E-7 · Filing of returns and payment of tax due
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