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.
S.D. Codified Laws § 10-33A-3
Gross receipts defined
Applied in 1 court decision — leading case Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (January 2010)
Source: SL 2003, ch 58, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.