{"data":{"id":"us-sd/sdcl-10-46b-10","jurisdiction":"us-sd","citation":"SDCL § 10-46B-10","heading":"Contracts and bills--Excise and use taxes as separate line item--Collection.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4f4abcbe3c49df0608a2c2505792a08f68bcdd36988f8ad92cb3d68e4f67b3cd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-9","next":"us-sd/sdcl-10-46b-10.1"},"notice":"GroundRules: Original legal text. Not legal advice."}