34-45-4.2. Prepaid wireless 911 emergency surcharge.
There is hereby imposed a prepaid wireless 911 emergency surcharge of two percent upon the gross receipts of each retail transaction for the purchase of prepaid wireless telecommunications service. The prepaid wireless surcharge shall be collected by the prepaid wireless service seller from the prepaid wireless service consumer during each retail transaction. For purposes of this section, the term, retail transaction, means when the purchase of a prepaid wireless telecommunications service is made in this state or has been determined to be a sale occurring in this state pursuant to §10-45-108. The amount of the prepaid wireless surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid wireless service consumer by the prepaid wireless service seller. The service consumer is liable to pay the prepaid wireless surcharge imposed by this section. The prepaid wireless service seller is liable to collect and remit all prepaid wireless surcharges imposed by this section. The prepaid wireless service seller is not liable for any prepaid wireless surcharge imposed by this section if the prepaid wireless service seller is unable to collect the surcharge from the service consumer.
If the amount of the prepaid wireless surcharge that is imposed by this section is separately stated on an invoice, receipt, or other similar document provided to the prepaid wireless service consumer, the prepaid wireless surcharge may not be included in the base for measuring any other tax, fee, surcharge, or other charge that is imposed by this state or its political subdivisions. If the prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized price, the prepaid wireless surcharge imposed by this section shall apply to the entire non-itemized price unless the prepaid wireless service seller elects to apply the surcharge to:
(1)The amount of the prepaid wireless telecommunications service that is disclosed to the prepaid wireless service consumer as a dollar amount including the surcharge imposed by this section; or
(2)The prepaid wireless service seller identifies the portion of the price that is attributable to the prepaid wireless telecommunications service by reasonable and verifiable standards from its books and records that are kept in the regular course of business.
However, if the amount of prepaid wireless telecommunications service sold for a single, non-itemized price with one or more other products or services is denominated as ten minutes or less or as five dollars or less, the prepaid wireless service seller may elect not to collect any prepaid wireless surcharge for such retail transaction.
Source: SL 2012, ch 188, §3.
Structure South Dakota Codified Laws
Title 34 - Public Health and Safety
Chapter 45 - Emergency Reporting System
Section 34-45-1 - Definitions.
Section 34-45-4 - Monthly uniform 911 emergency surcharge per service user line.
Section 34-45-4.2 - Prepaid wireless 911 emergency surcharge.
Section 34-45-4.3 - Registration of entity required to collect and remit surcharge.
Section 34-45-5 - Billing and collection of surcharge.
Section 34-45-6 - Surcharge--Liability.
Section 34-45-7 - Liability for collection and payment of service user line surcharges.
Section 34-45-8.3 - Time for filing monthly return, report, and remittance--Penalty or interest.
Section 34-45-9 - Administration costs.
Section 34-45-11 - Contracts for administration of 911 service.
Section 34-45-12 - 911 coordination fund--Distributions to public safety answering points.
Section 34-45-13 - Pay telephone--No coins required to dial 911.
Section 34-45-14 - Private listings furnished to 911 system.
Section 34-45-17 - Immunity from liability.
Section 34-45-18 - 911 Coordination Board established.
Section 34-45-18.1 - Board representatives.
Section 34-45-18.5 - State may contract with public safety answering point for emergency services.
Section 34-45-18.6 - Record keeping by service providers and prepaid wireless service sellers.
Section 34-45-18.7 - Promulgation of rules regarding returns, records, and audits.
Section 34-45-18.8 - Prohibited conduct--Misdemeanor.
Section 34-45-19 - Board attached to Department of Public Safety--Coordinator.
Section 34-45-20 - Board duties.
Section 34-45-21 - 911 financial information.
Section 34-45-22 - "911 Telecommunicator" defined.
Section 34-45-23 - "Commission" defined.
Section 34-45-24 - Training required for employment.
Section 34-45-25 - Effective date.
Section 34-45-26 - Qualifications for employment and training.
Section 34-45-27 - Commission reserves right to refuse application.
Section 34-45-28 - Prior requirements sufficient for continued employment.
Section 34-45-30 - Responsibilities of the commission.
Section 34-45-31 - Creation of a 911 telecommunicator training fund.
Section 34-45-32 - Training programs established.
Section 34-45-34 - Enhanced 911 service.
Section 34-45-35 - Call location information--Provision to law enforcement--Emergency.