§ 64:06:02:34.03

ARSD 64:06:02:34.03

Chartered flights.

Effective Oct 13, 199724 SDR 43Source: 22 SDR 6, effective July 23, 1995; 24 SDR 43, effective October 13, 1997. | General Authority: SDCL 10-45-47.1. | Law Implemented: SDCL 10-45-2.

Chartered air flights are taxable if they have a point of origin and a destination point within the state of South Dakota.

Source: 22 SDR 6, effective July 23, 1995; 24 SDR 43, effective October 13, 1997.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.