This text of South Dakota § 10-46-69.1 (Tax on use of certain mobile telecommunications services.) 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.
Except as provided in § 10-46-69 , there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;
(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or (3) Any sale of interstate telecommunication service provided to a call center
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Except as provided in § 10-46-69 , there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to: (1) Any eight hundred or eight hundred type service unless the service both originates and terminates in this state; (2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or (3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion. If a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3 , the call center is liable for the applicable tax, penalty, and interest. Except as provided in § 10-46-69 , there is hereby imposed a tax of four and one-half percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to: (1) Any eight hundred or eight hundred type service unless the service both originates and terminates in this state; (2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or (3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion. If a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3 , the call center is liable for the applicable tax, penalty, and interest.