The tax imposed by § 10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution.
S.D. Codified Laws § 10-45-72
Inapplicability of tax
Source: SL 1996, ch 83, § 5; SL 2004, ch 94, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.