S.D. Codified Laws § 10-45-71

Current through the 2024 Legislative Session

Section 10-45-71 - [Effective 7/1/2027] 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.

SDCL 10-45-71

SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff. June 1, 2016; SL 2023, ch 32, § 8.

Amended by S.L. 2023, ch. 32,s. 8, eff. 7/1/2023, exp. 6/30/2027.

Amended by S.L. 2016, ch. 65,s. 8, eff. 6/1/2016.