South Dakota Statutes
§ 10-33A-4 — Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in § 10-33A-2 , that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as of July 28, 2000.
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South Dakota § 10-33A-4 (Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Dakota Systems, Inc. v. Viken
2005 SD 27 (South Dakota Supreme Court, 2005)
Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation
2010 SD 6 (South Dakota Supreme Court, 2010)
Legislative History
SL 2003, ch 58, § 4.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
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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
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