10-46-58. Passenger transportation tax imposed--Transportation within state.

There is imposed a tax of four and two-tenths percent on the privilege of the use of any transportation of passengers. The tax imposed by this section applies 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; SL 2023, ch 32, § 11.

Effective June 30, 2027

SDLRC - Codified Law 10-46-58 - Passenger transportation tax imposed--Transportation within state.

10-46-58Passenger transportation tax imposed--Transportation 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; SL 2023, ch 32, § 11.