48:01:05:06. Communication
fees and credits. A retailer selling instant tickets within the exterior
boundaries of Indian reservations in the state shall be assessed a weekly
charge of $12.93 for communication fees. Any retailer selling $5,000 or more in
instant tickets in a single quarter shall be credited 13 weeks of communication
fees ($168.09) at the end of that quarter. A retailer who is part of a chain in
which the chain's per store average if $6,000 or more in instant ticket sales
in a single quarter shall be credited 13 weeks of communication fees ($168.09)
at the end of the quarter.
Any retailer licensed prior to July 1,
2010, is exempt from the communications fees established by this section.
Source:
36 SDR 215, effective July 1, 2010.
General
Authority: SDCL 42-7A-4(1) and (4), 42-7A-19.1, 42-7A-21(7), (8), and (17), 42-7A-49.
Law
Implemented: SDCL 42-7A-4(1) and (4), 42-7A-10, 42-7A-11, 42-7A-19.1, 42-7A-21(7), (8), and (17), 42-7A-22.