The tax imposed by § 10-46-58 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 , § 6; SL 2004, ch 94 , § 13. 10-46-60. Repealed by SL 2004, ch 94 , § 14. 10-46-61. Repealed by SL 2001, ch 56 , § 16.
Inapplicability of tax
SDCL § 10-46-59 — under USE TAX.
SDCL § 10-46-59