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 collectible from all entities, both public and private.

Source: SL 1980, ch 100 , § 10; SDCL Supp, § 10-46A-12; SL 1988, ch 120 , § 2; SL 2026, ch 55 , § 3.