Title 10 — TAXATION

Terms used in this chapter mean: (1) "Department," the South Dakota Department of Revenue; (2) "Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit; (3) "Secretary," the secretary of the Department of Revenue;…

Feb. 6, 2006. 10-33A-10.1 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-33A-11

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

10-33A-12 Appeal. 10-33A-13

Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26 . Source: SL 2003, ch 58 , § 12. 10-33A-13. Repealed by SL 2010, ch 69 , § 4.

10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax. 10-33A-15 Records to be kept by company--Subject to inspection--Retention period. 10-33A-16 Promulgation of rules--Scope. 10-33A-17 Violation of chapter as criminal offense--C…

Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunica…

Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the am…

The secretary may promulgate rules, pursuant to chapter 1-26 , concerning: (1) Telecommunications tax licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the telecommunications tax and …

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony; (2) Fails to pay the telecommunications gross receipts tax due under this chapter within sixty days from the date the…

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corpo…

Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other politica…

The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two - way communication. The term, tel…

The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, § 5. Source: SL 2003, ch 58 , § 20.

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 a…

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 …

March 7, 2005. 10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created. 10-33A-6

The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby cr…

March 7, 2005. 10-33A-6.1 Distribution of moneys. 10-33A-7 Companies subject to tax to apply for tax license--Contents. 10-33A-8 Issuance of tax license--Validity. 10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required. 10-33A…

The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the m…

Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. A…

The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fee…

The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security,…