There is imposed a tax of four and two-tenths percent on the gross receipts from the 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.
S.D. Codified Laws § 10-45-71
Passenger transportation gross receipts tax imposed--Transportation to be within state
Source: SL 1996, ch 83, § 3; SL 2016, ch 65, § 8, eff
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.