Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax

S.D. Codified Laws § 10-52-14

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Current through the 2024 Legislative Session
Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax

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.

SDCL 10-52-14

SL 2002, ch 64, § 44.