64:06:02:34.03. Chartered flights. Chartered air flights are taxable if they have a point of origin and a destination point within the state of South Dakota.
Source: 22 SDR 6, effective July 23, 1995; 24 SDR 43, effective October 13, 1997.
General Authority:SDCL 10-45-47.1.
Law Implemented:SDCL 10-45-2.
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