<html> <head> <title>Rule 64:06:02:21 Communication service -- Billing and collection.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:21"> <META NAME="Description" Content="Administrative Rules 64:06:02:21 Communication service -- Billing and collection."> <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>64:06:02:21.&nbsp;&nbsp;Communication service -- Billing and collection.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;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.</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(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(3).</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=10-45-5.2">10-45-5.2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-6.1">10-45-6.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-2.1">10-46-2.1.</A></p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:06:02:21.01 Repealed.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:21.01"> <META NAME="Description" Content="Administrative Rules 64:06:02:21.01 Repealed."> <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>64:06:02:21.01.&nbsp;&nbsp;Communication service -- 800-number telephone services.</b>Repealed.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.</p> </div> </body> </html> <br /><hr><br /><html> <head> <title>Rule 64:06:02:21.02 Repealed.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:21.02"> <META NAME="Description" Content="Administrative Rules 64:06:02:21.02 Repealed."> <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>64:06:02:21.02.&nbsp;&nbsp;Communication service -- Cellular telephone services.</b>Repealed.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; repealed, 28 SDR 178, effective July 1, 2002.</p> </div> </body> </html>