There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-58 Passenger transportation tax imposed--Transportation to be within state.
SD Codified L § 10-46-58 (through 2011) What's This?
10-46-58. Passenger transportation tax imposed--Transportation to be within state. There is imposed a tax of four 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.
Source: SL 1996, ch 83, § 4.
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