FOR AN ACT ENTITLED, An Act to define conference bridging services for sales and use tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
    Section 1. That § 10-45-1.18 be amended to read as follows:
    10-45-1.18. Terms used in this chapter mean:

            (1)    "Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession;

            (2)    "Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;

            (3)    "International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;

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            (4)    "Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;

            (5)    "Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;

            (6)    "Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;

            (7)    "Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;

            (8)    "Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. Voice mail service The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;

            (9)    "Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge.
    Section 2. That § 10-46-1.3 be amended to read as follows:
    10-46-1.3. Terms used in this chapter mean:

            (1)    "Intrastate telecommunications service," a telecommunications service that originates in one United States state or a United States territory or possession, and terminates

in the same United States state or a United States territory or possession;

            (2)    "Interstate telecommunications service," a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession;

            (3)    "International telecommunications service," a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a United States territory or possession;

            (4)    "Ancillary services," services that are associated with or incidental to the provision of telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services;

            (5)    "Detailed telecommunications billing service," an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement;

            (6)    "Directory assistance," an ancillary service of providing telephone number information, address information, or telephone number information and address information;

            (7)    "Vertical service," an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services;

            (8)    "Voice mail service," an ancillary service that enables the customer to store, send, or receive recorded messages. Voice mail service The term does not include any vertical services that the customer may be required to have in order to utilize the voice mail service;

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            (9)    "Conference bridging service," an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. The term does not include the telecommunications services used to reach the conference bridge.