South Dakota Statutes
§ 10-46-59 — Inapplicability of tax.
South Dakota § 10-46-59
This text of South Dakota § 10-46-59 (Inapplicability of tax.) 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 § 10-46-59 (2026).
Text
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.
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Legislative History
SL 1996, ch 83, § 6; SL 2004, ch 94, § 13.
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Bluebook (online)
South Dakota § 10-46-59, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-59.