S.D. Codified Laws § 10-46A-12
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 10-46A-12