State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46 > Statute-10-46-59

10-46-59. Inapplicability of tax. The tax imposed by § 10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

Source: SL 1996, ch 83, § 6; SL 2004, ch 94, § 13.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-46 > Statute-10-46-59

10-46-59. Inapplicability of tax. The tax imposed by § 10-46-58 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.

Source: SL 1996, ch 83, § 6; SL 2004, ch 94, § 13.