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

SDCL § 10-52-14: Transportation of property and passengers within single municipality subject to tax.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW

For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.

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

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