10-46B-10. Contractors may list excise and use taxes as separate line item on contracts and bills.
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/sd/title-10/chapter-10-46/10-46b-10A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.