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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law > Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-52-14 - Transportation of property and passengers within single municipality subject to tax.

10-52-14. Transportation of property and passengers within single municipality subject to tax. 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.

Source: SL 2002, ch 64, § 44.

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