GroundRules
SDCL § 10-45-72: Inapplicability of tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-45. RETAIL SALES AND SERVICE 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON