South Dakota § 10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

South Dakota Statutes

§ 10-33A-4 — Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

South Dakota § 10-33A-4

Title 10TAXATION

Ch. 10-32TAXATION OF TELECOMMUNICATIONS COMPANIES

This text of South Dakota § 10-33A-4 (Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.) 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-4 (2026).

Text

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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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.