{"data":{"id":"us-sd/sdcl-10-45-72","jurisdiction":"us-sd","citation":"SDCL § 10-45-72","heading":"Inapplicability of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-72","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"acc5645f18b74a55294891cc31b389a8b94942de07ea8d0c7315a45419ca8d02","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-10-45-71--2","next":"us-sd/sdcl-10-45-73"},"notice":"GroundRules: Original legal text. Not legal advice."}