S.D. Codified Laws § 10-46-59

Current through the 2024 Legislative Session

Section 10-46-59 - Inapplicability of tax

The tax imposed by § 10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

SDCL 10-46-59

SL 1996, ch 83, § 6; SL 2004, ch 94, § 13.