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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-58

Passenger transportation tax imposed--Transportation within state

Official textsdlegislature.gov

There is imposed a tax of four and two-tenths percent on the privilege of the use of any 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 , § 4; SL 2016, ch 65 , § 11, eff. June 1, 2016; SL 2023, ch 32 , § 11. Effective June 30, 2027 10-46-58 . Passenger transportation tax imposed--Transportation within state. There is imposed a tax of four and one-half percent on the privilege of the use of any 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 1996, ch 83 , §

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In this chapter (40 sections)
  1. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  2. 10-46-38 · Failure to file return as misdemeanor
  3. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  4. 10-46-40 · Rules for administration--Uniformity of application
  5. 10-46-41 · Determination of tax by secretary in absence of correct…
  6. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  7. 10-46-43 · Records maintained by retailers and users--Examination and…
  8. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  9. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  10. 10-46-46 · Restoration of revoked sales tax permit
  11. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  12. 10-46-48 · Revenue credited to general fund
  13. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  14. 10-46-50 · Floor laying service subject to tax
  15. 10-46-51 · Exemption of large boats subject to excise tax
  16. 10-46-52 · Exemption of gaming proceeds
  17. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  18. 10-46-55 · Exemption of natural gas transportation services by pipeline
  19. 10-46-56 · Exemption for the use of credit card processing services
  20. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  21. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  22. 10-46-59 · Inapplicability of tax
  23. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  24. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  25. 10-46-62 · Gross receipts from charge of interest exempted
  26. 10-46-63 · Exemption for use of certain rodeo services
  27. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  28. 10-46-65 · Exemptions
  29. 10-46-66 · Retail sales include auctions, consignments, products…
  30. 10-46-67 · Department authorized to issue direct payment permits to…
  31. 10-46-68 · Exemption for lodging house or hotel membership fees
  32. 10-46-69 · Tax on use of certain mobile telecommunications services
  33. 10-46-70 · Exemption of receipts received by the state and political…
  34. 10-46-71 · Exemption for sale of coins, currency, or bullion
  35. 10-46-72 · Relief from liability for failing to report tax at new…
  36. 10-46-73 · Exemption for nonprofit corporations created for fire…
  37. 10-46-74 · Exemption--Coaches
  38. 10-46-75 · Exemption--Certain services rendered to a partnership
  39. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  40. 10-46A-2 · Prime contractors and subcontractors subject to tax
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