S.D. Codified Laws § 10-45-72

Current through the 2024 Legislative Session

Section 10-45-72 - Inapplicability of tax

The tax imposed by § 10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

SDCL 10-45-72

SL 1996, ch 83, § 5; SL 2004, ch 94, § 3.