<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-29-18 - Airline flight property tax in lieu of use tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038301Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038301SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038301CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038301Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038301DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038301000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038301SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038301SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038301Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-29-18"><span class="s2038301SENU">10-29-18</span></a><span xml:space="preserve" class="s2038301SENU">. </span><span class="s2038301CL">Airline flight property tax in lieu of use tax.</span></p><p dir="ltr" class="s2038301Normal-000000"><span xml:space="preserve" class="s2038301DefaultParagraphFont">The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2038301DefaultParagraphFont">10-46</span></a><span xml:space="preserve" class="s2038301DefaultParagraphFont"> on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft.</span></p><p dir="ltr" class="s2038301Normal"><span xml:space="preserve" class="s2038301000001"> </span></p><p dir="ltr" class="s2038301Normal"><span class="s2038301SCL">Source:</span><span xml:space="preserve" class="s2038301SCL-000002"> SL 1997, ch 61, § 14.</span></p></div></body></html>