10-33A-2."Telecommunications service" defined.
The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two-way communication. The term, telecommunications service, does not include the provision of terminal equipment used to originate or terminate such service. The term, telecommunications service, does not include specialized mobile radio service, non-network two-way radio telephone service, private mobile radio service, one-way cable television service, or two-way cable system subscriber interaction that may be required for the selection of video or other programing services.
Source: SL 2003, ch 58, ยง2.
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.