Transportation of property and passengers within single municipality subject to tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Uniform Municipal Non-Ad Valorem Tax Law
  5. Transportation of property and passengers within single municipality subject to tax.

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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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