For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality.
S.D. Codified Laws § 10-52-14
Transportation of property and passengers within single municipality subject to tax
Source: SL 2002, ch 64, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.