<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33-2 - Gross receipts defined.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sb63e294da8824dcba794e92d2ded0bf5Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb63e294da8824dcba794e92d2ded0bf5SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb63e294da8824dcba794e92d2ded0bf5CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sb63e294da8824dcba794e92d2ded0bf5Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sb63e294da8824dcba794e92d2ded0bf5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb63e294da8824dcba794e92d2ded0bf5000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb63e294da8824dcba794e92d2ded0bf5SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb63e294da8824dcba794e92d2ded0bf5SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-33-2 - Gross receipts defined."><meta property="og:description" content="SDLRC Codified Law 10-33-2 - Gross receipts defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-33-2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sb63e294da8824dcba794e92d2ded0bf5Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-33-2" rel="noopener"><span class="sb63e294da8824dcba794e92d2ded0bf5SENU">10-33-2</span></a><span xml:space="preserve" class="sb63e294da8824dcba794e92d2ded0bf5SENU">. </span><span class="sb63e294da8824dcba794e92d2ded0bf5CL">Gross receipts defined.</span></p><p dir="ltr" class="sb63e294da8824dcba794e92d2ded0bf5Normal-000000"><span class="sb63e294da8824dcba794e92d2ded0bf5DefaultParagraphFont">The term, gross receipts, as used in this chapter means all earnings of a telephone company derived from the furnishing of such telephone and exchange service, rental and toll service, excluding receipts for capital stock issued, state sales and use taxes paid, federal excise taxes paid, uncollected bills, tolls not retained by a company and directory advertising receipts not retained by a company.</span></p><p dir="ltr" class="sb63e294da8824dcba794e92d2ded0bf5Normal"><span xml:space="preserve" class="sb63e294da8824dcba794e92d2ded0bf5000001"> </span></p><p dir="ltr" class="sb63e294da8824dcba794e92d2ded0bf5Normal"><span class="sb63e294da8824dcba794e92d2ded0bf5SCL">Source:</span><span xml:space="preserve" class="sb63e294da8824dcba794e92d2ded0bf5SCL-000002"> SDC 1939, § 57.1801 as enacted by SL 1965, ch 287, § 1; SL 1983, ch 78.</span></p></div></body></html>