South Dakota Statutes
§ 10-33A-3 — Gross receipts defined.
South Dakota § 10-33A-3
This text of South Dakota § 10-33A-3 (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 § 10-33A-3 (2026).
Text
The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll - free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
2010 SD 6 (South Dakota Supreme Court, 2010)
Legislative History
SL 2003, ch 58, § 3.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-33A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-33A-3.