The tax imposed by § 10-45-71 does not apply to any transportation service which the state is prohibited from taxing by federal law or the United States Constitution. Source: SL 1996, ch 83 , § 5; SL 2004, ch 94 , § 3.
Inapplicability of tax
SDCL § 10-45-72, under RETAIL SALES AND SERVICE TAX.
SDCL § 10-45-72