S.D. Admin. R. 64:06:02:34.03

Current through Register Vol. 50, page 162, June 24, 2024

Section 64:06:02:34.03 - Chartered flights

Chartered air flights are taxable if they have a point of origin and a destination point within the state of South Dakota.

S.D. Admin. R. 64:06:02:34.03

22 SDR 6, effective 7/23/1995; 24 SDR 43, effective 10/13/1997.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.