<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-46-58 - Passenger transportation tax imposed--Transportation within state.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2039045Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039045SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039045CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039045Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039045DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039045000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039045NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039045DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039045SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-46-58 - Passenger transportation tax imposed--Transportation within state."><meta property="og:description" content="SDLRC Codified Law 10-46-58 - Passenger transportation tax imposed--Transportation within state."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-46-58"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2039045Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-58" rel="noopener"><span class="s2039045SENU">10-46-58</span></a><span xml:space="preserve" class="s2039045SENU">. </span><span class="s2039045CL">Passenger transportation tax imposed--Transportation within state.</span></p><p dir="ltr" class="s2039045Statute"><span class="s2039045DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2039045Normal"><span xml:space="preserve" class="s2039045000000"> </span></p><p dir="ltr" class="s2039045NoIndent"><span xml:space="preserve" class="s2039045DefaultParagraphFont-000001">Source: </span><span class="s2039045SCL">SL 1996, ch 83, § 4; SL 2016, ch 65, § 11, eff. June 1, 2016; SL 2023, ch 32, § 11.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective June 30, 2027 </p> </div> </body> </html> <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 10-46-58 - Passenger transportation tax imposed--Transportation within state.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085699Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085699SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085699CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085699Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085699DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085699000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085699DefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085699SCL { 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="s2085699Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-46-58"><span class="s2085699SENU">10-46-58</span></a><span xml:space="preserve" class="s2085699SENU">. </span><span class="s2085699CL">Passenger transportation tax imposed--Transportation within state.</span></p><p dir="ltr" class="s2085699Normal-000000"><span class="s2085699DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2085699Normal"><span xml:space="preserve" class="s2085699000001"> </span></p><p dir="ltr" class="s2085699Normal"><span xml:space="preserve" class="s2085699DefaultParagraphFont-000002">Source: </span><span class="s2085699SCL">SL 1996, ch 83, § 4; SL 2016, ch 65, § 11, eff. June 1, 2016; SL 2023, ch 32, §§ 11, 19.</span></p></div></body></html>