Inapplicability of tax

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. 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94 , §§ 4 to 10. 10-45-80. Repealed by SL 1997, ch 69 , § 1. 10-45-81. Repealed by SL 2004, ch 94 , § 11.