10-45-72. Inapplicability of tax.
28 words·~1 min read·
/sd/title-10/chapter-10-45/10-45-72A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.