{"data":{"id":"us-sd/sdcl-10-52-14","jurisdiction":"us-sd","citation":"SDCL § 10-52-14","heading":"Transportation of property and passengers within single municipality subject to tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"995f778036a66c58846862e50d08802df1a1e5a71946979f846d7c8a8ace7826","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-13","next":"us-sd/sdcl-10-52-15"},"notice":"GroundRules: Original legal text. Not legal advice."}