Airline flight property tax in lieu of use tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Airline Flight Property
  5. Airline flight property tax in lieu of use tax.

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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, §14.


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