Title 10, TAXATION

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 …

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…

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,…