10-46-58. Passenger transportation tax imposed--Transportation within state.
47 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-58A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.