10-52-14. Transportation of property and passengers within single municipality subject to tax.
37 words·~1 min read·
/sd/title-10/chapter-10-52/10-52-14A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.