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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 29 - Taxation Of Airline Flight Property
§ 10-29-18 Airline flight property tax in lieu of use tax.
Universal Citation: SD Codified L § 10-29-18 (2017)
10-29-18. Airline flight property tax in lieu of use tax. The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.
Source: SL 1997, ch 61, ยง 14.
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