South Dakota Codified Laws 10-52-14. Transportation of property and passengers within single municipality subject to tax
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For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.
Terms Used In South Dakota Codified Laws 10-52-14
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SL 2002, ch 64, § 44.