South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-71 — Passenger transportation gross receipts tax imposed--Transportation to be within state

There is imposed a tax of four and two-tenths percent on the gross receipts from the transportation of passengers. The tax imposed by this section applies to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.

Last amended: Source: SL 1996, ch 83 , § 3; SL 2016, ch 65 , § 8, eff. June 1, 2016; SL 2023, ch 32 , § 8. Effective July 1, 2027 10-45-71 . Passenger transportation gross receipts tax imposed--Transportation to be within state. There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Source: SL 1

Source: official text