South Dakota Statutes
§ 10-45-71 — Passenger transportation gross receipts tax imposed--Transportation to be within state.
South Dakota § 10-45-71
This text of South Dakota § 10-45-71 (Passenger transportation gross receipts tax imposed--Transportation to be within state.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-71 (2026).
Text
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. There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
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Legislative History
SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff. June 1, 2016; SL 2023, ch 32, § 8.
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Bluebook (online)
South Dakota § 10-45-71, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-71.