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.
S.D. Codified Laws § 10-46-58
Passenger transportation tax imposed--Transportation within state
Source: SL 1996, ch 83, § 4; SL 2016, ch 65, § 11, 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.