10-45-71. Passenger transportation gross receipts tax imposed--Transportation to be within state.
There is imposed a tax of four and one-half percent on the gross receipts from the 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, §3; SL 2016, ch 65, §8, eff. June 1, 2016.