64:06:03:37.  Railway dining cars -- Airline dining. The sales of meals, alcoholic beverages, other tangible personal property, or any product transferred electronically on railway trains, club cars, lounge cars, or dining cars and on airplanes being operated through the state of South Dakota, constitute sales at retail, the gross receipts from which are taxable, if the meals, alcoholic beverages, or other tangible personal property are ordered or delivered within the boundary lines of this state. It is immaterial whether or not such meals, alcoholic beverages, other tangible personal property, or any product transferred electronically are consumed within the boundary lines of this state.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 35 SDR 48, effective September 8, 2008.

          General Authority: SDCL 10-45-47.1(3), 10-52A-7(3).

          Law Implemented: SDCL 10-45-2, 10-45-2.4, 10-52A-2.