Section 10-46-58 - Passenger transportation tax imposed--Transportation within state

10-46-58. Passenger transportation tax imposed--Transportation within state.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. Source: SL 1996, ch 83, §4; SL 2016, ch 65, §11, eff. June 1, 2016; SL 2023, ch 32, §11. 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;} Effective June 30, 2027 SDLRC - Codified Law 10-46-58 - Passenger transportation tax imposed--Transportation within state.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',

01pt; } 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; } 10-46-58.Passenger transportation tax imposed--Transportation within state.There is imposed a tax of four and one-half

nt-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-46-58.Passenger transportation tax imposed--Transportation within state.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. Source: SL 1996, ch 83, §4; SL 2016, ch 65, §11, eff. June 1, 2016; SL 2023, ch 32, §§11, 19.