10-33A-1. Definitions.
Terms used in this chapter mean:
(1)"Department," the South Dakota Department of Revenue;
(2)"Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;
(3)"Secretary," the secretary of the Department of Revenue;
(4)"Telecommunications company," any person, as defined by §2-14-2, trustee, lessee, receiver, or municipality providing any telecommunications service as defined in §10-33A-2;
(5)"Telecommunications gross receipts tax," the gross receipts tax imposed by this chapter.
Source: SL 2003, ch 58, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 33A - Taxation Of Telecommunications Companies
Section 10-33A-1 - Definitions.
Section 10-33A-2 - "Telecommunications service" defined.
Section 10-33A-3 - Gross receipts defined.
Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
Section 10-33A-6.1 - Distribution of moneys.
Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
Section 10-33A-8 - Issuance of tax license--Validity.
Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
Section 10-33A-16 - Promulgation of rules--Scope.
Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.
Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.