Repealed by SL 2004, ch 94 , § 2

SDCL § 10-45-70 — under RETAIL SALES AND SERVICE TAX.

SDCL § 10-45-70

10-45-71 Passenger transportation gross receipts tax imposed--Transportation to be within state. 10-45-72 Inapplicability of tax. 10-45-73 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94 , §§ 4 to 10. 10-45-80