Chapter

TAXATION OF TELECOMMUNICATIONS COMPANIES

S.D. Codified Laws § 10-33A-1— Definitions
S.D. Codified Laws § 10-33A-2— "Telecommunications service" defined
S.D. Codified Laws § 10-33A-3— Gross receipts defined
S.D. Codified Laws § 10-33A-4— Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted
S.D. Codified Laws § 10-33A-5— 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
S.D. Codified Laws § 10-33A-5.1— Disposition of revenues--County telecommunications gross receipts fund created
S.D. Codified Laws § 10-33A-6— 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
S.D. Codified Laws § 10-33A-6.1— Distribution of moneys
S.D. Codified Laws § 10-33A-7— Companies subject to tax to apply for tax license--Contents
S.D. Codified Laws § 10-33A-8— Issuance of tax license--Validity
S.D. Codified Laws § 10-33A-9— Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required
S.D. Codified Laws § 10-33A-10— 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006
S.D. Codified Laws § 10-33A-10.1— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
S.D. Codified Laws § 10-33A-11— 10-33A-11. Repealed by SL 2010, ch 69, § 3
S.D. Codified Laws § 10-33A-12— Appeal
S.D. Codified Laws § 10-33A-13— 10-33A-13. Repealed by SL 2010, ch 69, § 4
S.D. Codified Laws § 10-33A-14— Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax
S.D. Codified Laws § 10-33A-15— Records to be kept by company--Subject to inspection--Retention period
S.D. Codified Laws § 10-33A-16— Promulgation of rules--Scope
S.D. Codified Laws § 10-33A-17— Violation of chapter as criminal offense--Classification
S.D. Codified Laws § 10-33A-18— Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
S.D. Codified Laws § 10-33A-19— Certain property of telecommunications company exempt from property taxes
S.D. Codified Laws § 10-33A-20— Chapter not applicable to certain tax-exempt property