The tax imposed by this chapter on aircraft is in lieu of the tax imposed by chapter 10-46 on tangible personal property that is used or consumed or stored for use and consumption in the service, repair, or maintenance of such aircraft. Source: SL 1997, ch 61 , § 14.
Airline flight property tax in lieu of use tax
SDCL § 10-29-18 — under TAXATION OF AIRLINE FLIGHT PROPERTY.
SDCL § 10-29-18