South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-46-59: Inapplicability of tax.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-46. USE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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