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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-72 - Inapplicability of tax.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45-72 - Inapplicability of tax.

10-45-72. Inapplicability of tax. The tax imposed by § 10-45-71 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, § 5; SL 2004, ch 94, § 3.

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