<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 10-33A-3 - Gross receipts defined.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sce5c52ecb92647cf853bbe48ede686b5Normal { 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.sce5c52ecb92647cf853bbe48ede686b5SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sce5c52ecb92647cf853bbe48ede686b5CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sce5c52ecb92647cf853bbe48ede686b5Normal-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.sce5c52ecb92647cf853bbe48ede686b5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sce5c52ecb92647cf853bbe48ede686b5DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sce5c52ecb92647cf853bbe48ede686b5000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sce5c52ecb92647cf853bbe48ede686b5SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sce5c52ecb92647cf853bbe48ede686b5SCL-000003 { 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 10-33A-3 - Gross receipts defined."><meta property="og:description" content="SDLRC Codified Law 10-33A-3 - Gross receipts defined."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-33A-3"><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="sce5c52ecb92647cf853bbe48ede686b5Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-3" rel="noopener"><span class="sce5c52ecb92647cf853bbe48ede686b5SENU">10-33A-3</span></a><span xml:space="preserve" class="sce5c52ecb92647cf853bbe48ede686b5SENU">. </span><span class="sce5c52ecb92647cf853bbe48ede686b5CL">Gross receipts defined.</span></p><p dir="ltr" class="sce5c52ecb92647cf853bbe48ede686b5Normal-000000"><span class="sce5c52ecb92647cf853bbe48ede686b5DefaultParagraphFont">The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll</span><span class="sce5c52ecb92647cf853bbe48ede686b5DefaultParagraphFont-000001">-</span><span class="sce5c52ecb92647cf853bbe48ede686b5DefaultParagraphFont">free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter.</span></p><p dir="ltr" class="sce5c52ecb92647cf853bbe48ede686b5Normal"><span xml:space="preserve" class="sce5c52ecb92647cf853bbe48ede686b5000002"> </span></p><p dir="ltr" class="sce5c52ecb92647cf853bbe48ede686b5Normal"><span class="sce5c52ecb92647cf853bbe48ede686b5SCL">Source:</span><span xml:space="preserve" class="sce5c52ecb92647cf853bbe48ede686b5SCL-000003"> SL 2003, ch 58, § 3.</span></p></div></body></html>