South Dakota Codified Laws 10-45-71. Passenger transportation gross receipts tax imposed–Transportation to be within state
Current as of: 2023 | Check for updates
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There is imposed a tax of four and two-tenths percent on the gross receipts from the transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
Source: SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff. June 1, 2016; SL 2023, ch 32, § 8.