64:06:02:20. Communication service -- Exempt charges. Charges for connection or reconnection of telephones are taxable services. Charges for directory advertising, boldface listing, and for listing in the directory classified section are exempt.
Source: SL 1975, ch 16, § ; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority:SDCL 10-45-47.1.
Law Implemented:SDCL 10-45-4, 10-45-5.2, 10-45-6.1.
64:06:02:20.01. Sale of telephone directories. The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase.
Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.
General Authority:SDCL 10-45-47.1.
