There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in § 10-33A-2, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as of July 28, 2000.
S.D. Codified Laws § 10-33A-4
Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted
Applied in 2 court decisions — leading case Dakota Systems, Inc. v. Viken (2005)
Most recently applied in Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (January 2010)
Source: SL 2003, ch 58, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.