SDCL § 10-46A-12: 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 collectible from all entities, both public and private.