South Dakota Statutes
§ 10-33-2 — Gross receipts defined.
South Dakota § 10-33-2
This text of South Dakota § 10-33-2 (Gross receipts defined.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-33-2 (2026).
Text
The term, gross receipts, as used in this chapter means all earnings of a telephone company derived from the furnishing of such telephone and exchange service, rental and toll service, excluding receipts for capital stock issued, state sales and use taxes paid, federal excise taxes paid, uncollected bills, tolls not retained by a company and directory advertising receipts not retained by a company.
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Legislative History
SDC 1939, § 57.1801 as enacted by SL 1965, ch 287, § 1; SL 1983, ch 78.
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Bluebook (online)
South Dakota § 10-33-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33-2.