South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-72 — Inapplicability of tax

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.

Last amended: Source: SL 1996, ch 83 , § 5; SL 2004, ch 94 , § 3.

Source: official text