{"data":{"id":"us-sd/sdcl-10-46-59","jurisdiction":"us-sd","citation":"SDCL § 10-46-59","heading":"Inapplicability of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-59","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3c1613a2117cd473f24d23dc01f34c4c91dbe6584f671f104a51bdc8ab89486a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-58--2","next":"us-sd/sdcl-10-46-60"},"notice":"GroundRules: Original legal text. Not legal advice."}