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Rule 64:06:02:21 Communication service -- Billing and collection.

          64:06:02:21.  Communication service -- Billing and collection. Gross receipts resulting from collection or billing services performed by a collection company or billing company for communication companies are subject to sales or use tax.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

          General Authority:SDCL 10-45-47.1(3), 10-46-35.1(3).

          Law Implemented:SDCL 10-45-5.2, 10-45-6.1, 10-46-2.1.



Rule 64:06:02:21.01 Repealed.

          64:06:02:21.01.  Communication service -- 800-number telephone services.Repealed.

          Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.



Rule 64:06:02:21.02 Repealed.

          64:06:02:21.02.  Communication service -- Cellular telephone services.Repealed.

          Source: 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.

Online Archived History: