10-33A-3. Gross receipts defined.
The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll-free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter.
Source: SL 2003, ch 58, ยง3.
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.