<html> <head> <title>Rule 64:06:02:20 Communication service -- Exempt charges.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:20"> <META NAME="Description" Content="Administrative Rules 64:06:02:20 Communication service -- Exempt charges."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:20.&nbsp;&nbsp;Communication service -- Exempt charges.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-4">10-45-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5.2">10-45-5.2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-6.1">10-45-6.1.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:06:02:20.01 Sale of telephone directories.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:20.01"> <META NAME="Description" Content="Administrative Rules 64:06:02:20.01 Sale of telephone directories."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:02:20.01.&nbsp;&nbsp;Sale of telephone directories.</b> The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2">10-46-2.</A></p> </div> </body> </html>