South Dakota § 49-1A-3 Annual intrastate gross receipts tax levied--Amount.

South Dakota Statutes

§ 49-1A-3 — Annual intrastate gross receipts tax levied--Amount.

South Dakota § 49-1A-3

Title 49PUBLIC UTILITIES AND CARRIERS

Ch. 49-1APUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND

This text of South Dakota § 49-1A-3 (Annual intrastate gross receipts tax levied--Amount.) 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 § 49-1A-3 (2026).

Text

There is hereby levied on each public utility as defined in subdivision 49-34A-1(12), which is subject to the rate regulation of the commission, and all telecommunications companies as defined in subdivision 49-31-1(26), a tax of not more than .0015 or two hundred fifty dollars, whichever is greater upon the annual intrastate gross receipts derived by the public utility or telecommunications company from its customers within the State of South Dakota during the preceding calendar year. The two hundred fifty dollar minimum gross receipt tax does not apply to telecommunications companies providing local exchange service as defined in subdivision 49-31 - 1(13) or to radio common carriers.

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There is hereby levied on each public utility as defined in subdivision 49-34A-1(12), which is subject to the rate regulation of the commission, and all telecommunications companies as defined in subdivision 49-31-1(26), a tax of not more than .0015 or two hundred fifty dollars, whichever is greater upon the annual intrastate gross receipts derived by the public utility or telecommunications company from its customers within the State of South Dakota during the preceding calendar year. The two hundred fifty dollar minimum gross receipt tax does not apply to telecommunications companies providing local exchange service as defined in subdivision 49-31 - 1(13) or to radio common carriers.

Legislative History

SL 1975, ch 112, § 3; SL 1976, ch 292, § 2; SL 1982, ch 324, §§ 1, 2; SL 1988, ch 375, § 28; SL 1991, ch 381, § 4; SL 1994, ch 352, § 1; SL 1996, ch 271; SL 2003, ch 235, § 1.