South Dakota Statutes
§ 10-45-1.7 — Certain nontaxable portions of bundled telecommunications transactions subject to tax.
South Dakota § 10-45-1.7
This text of South Dakota § 10-45-1.7 (Certain nontaxable portions of bundled telecommunications transactions subject to tax.) 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 § 10-45-1.7 (2026).
Text
In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business.
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Legislative History
SL 2003, ch 64, § 1; SL 2007, ch 57, § 1.
Nearby Sections
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Bluebook (online)
South Dakota § 10-45-1.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.7.