10-46-58. Passenger transportation tax imposed--Transportation to be within state.
There is imposed a tax of four and one-half percent on the privilege of the use of any 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, §4; SL 2016, ch 65, §11, eff. June 1, 2016.