<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 - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s51d6d524ab1f4a9884e39ec0d45c6d66Normal { text-align: center; 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.s51d6d524ab1f4a9884e39ec0d45c6d66HG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s51d6d524ab1f4a9884e39ec0d45c6d66HG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s51d6d524ab1f4a9884e39ec0d45c6d66Normal-000000 { 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.s51d6d524ab1f4a9884e39ec0d45c6d66000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s51d6d524ab1f4a9884e39ec0d45c6d66B { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </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 - TAXATION OF TELECOMMUNICATIONS COMPANIES"><meta property="og:description" content="SDLRC Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-33A"><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="s51d6d524ab1f4a9884e39ec0d45c6d66Normal"><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66HG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A</span></a></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66Normal"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66HG4C">TAXATION OF TELECOMMUNICATIONS COMPANIES</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66Normal-000000"><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66000001"> </span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-1" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-1</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Definitions.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-2" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-2</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    "Telecommunications service" defined.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-3" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-3</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Gross receipts defined.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-4" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-4</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-5" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-5</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-5" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-5</span></a><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-5.1" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-5.1</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Disposition of revenues--County telecommunications gross receipts fund created.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-6" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-6</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-6" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-6</span></a><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-6.1" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-6.1</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Distribution of moneys.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-7" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-7</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Companies subject to tax to apply for tax license--Contents.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-8" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-8</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Issuance of tax license--Validity.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-9" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-9</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-10" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-10</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-10" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-10</span></a><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6, 2006.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-10.1" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-10.1</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-11" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-11</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-11" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-11</span></a><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">. Repealed by SL 2010, ch 69, § 3.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-12" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-12</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Appeal.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-13" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-13</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-13" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-13</span></a><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">. Repealed by SL 2010, ch 69, § 4.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-14" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-14</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-15" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-15</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Records to be kept by company--Subject to inspection--Retention period.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-16" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-16</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Promulgation of rules--Scope.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-17" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-17</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Violation of chapter as criminal offense--Classification.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-18" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-18</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-19" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-19</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Certain property of telecommunications company exempt from property taxes.</span></p><p dir="ltr" class="s51d6d524ab1f4a9884e39ec0d45c6d66B"><a href="https://sdlegislature.gov/Statutes?Statute=10-33A-20" rel="noopener"><span class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">10-33A-20</span></a><span xml:space="preserve" class="s51d6d524ab1f4a9884e39ec0d45c6d66DefaultParagraphFont">    Chapter not applicable to certain tax-exempt property.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038339Normal { 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.s2038339SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038339CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038339Normal-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.s2038339DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038339Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038339000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038339SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038339SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038339Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-1"><span class="s2038339SENU">10-33A-1</span></a><span xml:space="preserve" class="s2038339SENU">. </span><span class="s2038339CL">Definitions.</span></p><p dir="ltr" class="s2038339Normal-000000"><span class="s2038339DefaultParagraphFont">Terms used in this chapter mean:</span></p><p dir="ltr" class="s2038339Normal-000001"><span class="s2038339DefaultParagraphFont">(1)    "Department," the South Dakota Department of Revenue;</span></p><p dir="ltr" class="s2038339Normal-000001"><span class="s2038339DefaultParagraphFont">(2)    "Engaging in business," carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;</span></p><p dir="ltr" class="s2038339Normal-000001"><span class="s2038339DefaultParagraphFont">(3)    "Secretary," the secretary of the Department of Revenue;</span></p><p dir="ltr" class="s2038339Normal-000001"><span xml:space="preserve" class="s2038339DefaultParagraphFont">(4)    "Telecommunications company," any person, as defined by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=2-14-2"><span class="s2038339DefaultParagraphFont">2-14-2</span></a><span xml:space="preserve" class="s2038339DefaultParagraphFont">, trustee, lessee, receiver, or municipality providing any telecommunications service as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-2"><span class="s2038339DefaultParagraphFont">10-33A-2</span></a><span class="s2038339DefaultParagraphFont">;</span></p><p dir="ltr" class="s2038339Normal-000001"><span class="s2038339DefaultParagraphFont">(5)    "Telecommunications gross receipts tax," the gross receipts tax imposed by this chapter.</span></p><p dir="ltr" class="s2038339Normal"><span xml:space="preserve" class="s2038339000002"> </span></p><p dir="ltr" class="s2038339Normal"><span class="s2038339SCL">Source:</span><span xml:space="preserve" class="s2038339SCL-000003"> SL 2003, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038339SCL-000003">11-1</span></a><span class="s2038339SCL-000003">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038340Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038340SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038340CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038340Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038340DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038340DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038340000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038340SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038340SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038340Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-2"><span class="s2038340SENU">10-33A-2</span></a><span xml:space="preserve" class="s2038340SENU">. </span><span class="s2038340CL">"Telecommunications service" defined.</span></p><p dir="ltr" class="s2038340Normal-000000"><span class="s2038340DefaultParagraphFont">The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two</span><span class="s2038340DefaultParagraphFont-000001">-</span><span class="s2038340DefaultParagraphFont">way communication. The term, telecommunications service, does not include the provision of terminal equipment used to originate or terminate such service. The term, telecommunications service, does not include specialized mobile radio service, non</span><span class="s2038340DefaultParagraphFont-000001">-</span><span class="s2038340DefaultParagraphFont">network two</span><span class="s2038340DefaultParagraphFont-000001">-</span><span class="s2038340DefaultParagraphFont">way radio telephone service, private mobile radio service, one</span><span class="s2038340DefaultParagraphFont-000001">-</span><span class="s2038340DefaultParagraphFont">way cable television service, or two</span><span class="s2038340DefaultParagraphFont-000001">-</span><span class="s2038340DefaultParagraphFont">way cable system subscriber interaction that may be required for the selection of video or other programing services.</span></p><p dir="ltr" class="s2038340Normal"><span xml:space="preserve" class="s2038340000002"> </span></p><p dir="ltr" class="s2038340Normal"><span class="s2038340SCL">Source:</span><span xml:space="preserve" class="s2038340SCL-000003"> SL 2003, ch 58, § 2.</span></p></div></body></html><br /><hr><br /><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 - TAXATION OF TELECOMMUNICATIONS COMPANIES</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; } </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><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038342Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038342SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038342CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038342Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038342DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038342000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038342SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038342SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038342Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-4"><span class="s2038342SENU">10-33A-4</span></a><span xml:space="preserve" class="s2038342SENU">. </span><span class="s2038342CL">Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.</span></p><p dir="ltr" class="s2038342Normal-000000"><span xml:space="preserve" class="s2038342DefaultParagraphFont">There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-2"><span class="s2038342DefaultParagraphFont">10-33A-2</span></a><span class="s2038342DefaultParagraphFont">, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as of July 28, 2000.</span></p><p dir="ltr" class="s2038342Normal"><span xml:space="preserve" class="s2038342000001"> </span></p><p dir="ltr" class="s2038342Normal"><span class="s2038342SCL">Source:</span><span xml:space="preserve" class="s2038342SCL-000002"> SL 2003, ch 58, § 4.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES10-33A-5 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-33A-5 "> <META NAME="Description" Content="South Dakota Codified Laws 10-33A-5"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-33A-5. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2005, ch 65, &#167;&nbsp;4, eff. March 7, 2005.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038344Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038344SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038344CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038344Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038344DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038344000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038344SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038344SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038344Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-5.1"><span class="s2038344SENU">10-33A-5.1</span></a><span xml:space="preserve" class="s2038344SENU">. </span><span class="s2038344CL">Disposition of revenues--County telecommunications gross receipts fund created.</span></p><p dir="ltr" class="s2038344Normal-000000"><span class="s2038344DefaultParagraphFont">The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created in the state treasury the county telecommunications gross receipts fund.</span></p><p dir="ltr" class="s2038344Normal"><span xml:space="preserve" class="s2038344000001"> </span></p><p dir="ltr" class="s2038344Normal"><span class="s2038344SCL">Source:</span><span xml:space="preserve" class="s2038344SCL-000002"> SL 2005, ch 65, § 1, eff. July 1, 2003; SL 2015, ch 39, § 10.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES10-33A-6 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-33A-6 "> <META NAME="Description" Content="South Dakota Codified Laws 10-33A-6"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-33A-6. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2005, ch 65, &#167;&nbsp;5, eff. March 7, 2005.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038346Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038346SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038346CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038346Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038346DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038346000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038346SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038346SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038346Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-6.1"><span class="s2038346SENU">10-33A-6.1</span></a><span xml:space="preserve" class="s2038346SENU">. </span><span class="s2038346CL">Distribution of moneys.</span></p><p dir="ltr" class="s2038346Normal-000000"><span class="s2038346DefaultParagraphFont">The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the most recent decennial census of the United States Department of Commerce, Bureau of the Census. The secretary shall make distributions from the county telecommunications gross receipts fund each March, June, September, and December. The secretary shall approve vouchers and the state auditor shall draw warrants to pay each county its share of the distribution.</span></p><p dir="ltr" class="s2038346Normal"><span xml:space="preserve" class="s2038346000001"> </span></p><p dir="ltr" class="s2038346Normal"><span class="s2038346SCL">Source:</span><span xml:space="preserve" class="s2038346SCL-000002"> SL 2005, ch 65, § 2.</span></p><p dir="ltr" class="s2038346Normal"><span xml:space="preserve" class="s2038346000001"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038347Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038347SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038347CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038347Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038347DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038347000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038347SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038347SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038347Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-7"><span class="s2038347SENU">10-33A-7</span></a><span xml:space="preserve" class="s2038347SENU">. </span><span class="s2038347CL">Companies subject to tax to apply for tax license--Contents.</span></p><p dir="ltr" class="s2038347Normal-000000"><span class="s2038347DefaultParagraphFont">Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. An application for a license shall be made upon a form prescribed by the secretary and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation or a municipality, by an executive officer thereof or some person specifically authorized by the corporation or the municipality to sign the application, to which shall be attached the written evidence of the person's authority.</span></p><p dir="ltr" class="s2038347Normal"><span xml:space="preserve" class="s2038347000001"> </span></p><p dir="ltr" class="s2038347Normal"><span class="s2038347SCL">Source:</span><span xml:space="preserve" class="s2038347SCL-000002"> SL 2003, ch 58, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038348Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038348SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038348CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038348Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038348DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038348000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038348SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038348SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038348Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-8"><span class="s2038348SENU">10-33A-8</span></a><span xml:space="preserve" class="s2038348SENU">. </span><span class="s2038348CL">Issuance of tax license--Validity.</span></p><p dir="ltr" class="s2038348Normal-000000"><span class="s2038348DefaultParagraphFont">The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.</span></p><p dir="ltr" class="s2038348Normal"><span xml:space="preserve" class="s2038348000001"> </span></p><p dir="ltr" class="s2038348Normal"><span class="s2038348SCL">Source:</span><span xml:space="preserve" class="s2038348SCL-000002"> SL 2003, ch 58, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038349Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038349SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038349CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038349Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038349DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038349000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038349SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038349SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038349Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-9"><span class="s2038349SENU">10-33A-9</span></a><span xml:space="preserve" class="s2038349SENU">. </span><span class="s2038349CL">Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.</span></p><p dir="ltr" class="s2038349Normal-000000"><span class="s2038349DefaultParagraphFont">The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company.</span></p><p dir="ltr" class="s2038349Normal"><span xml:space="preserve" class="s2038349000001"> </span></p><p dir="ltr" class="s2038349Normal"><span class="s2038349SCL">Source:</span><span xml:space="preserve" class="s2038349SCL-000002"> SL 2003, ch 58, § 9.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES10-33A-10 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-33A-10 "> <META NAME="Description" Content="South Dakota Codified Laws 10-33A-10"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-33A-10. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2006, ch 61, &#167;&nbsp;7, eff. Feb. 6, 2006.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038351Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038351SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038351CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038351Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038351DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038351Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038351000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038351SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038351SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038351Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-10.1"><span class="s2038351SENU">10-33A-10.1</span></a><span xml:space="preserve" class="s2038351SENU">. </span><span class="s2038351CL">Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.</span></p><p dir="ltr" class="s2038351Normal-000000"><span class="s2038351DefaultParagraphFont">Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.</span></p><p dir="ltr" class="s2038351Normal-000001"><span class="s2038351DefaultParagraphFont">If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.</span></p><p dir="ltr" class="s2038351Normal-000001"><span class="s2038351DefaultParagraphFont">The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.</span></p><p dir="ltr" class="s2038351Normal-000001"><span class="s2038351DefaultParagraphFont">The secretary may grant an extension of not more than five days for filing a return and remittance.</span></p><p dir="ltr" class="s2038351Normal-000001"><span xml:space="preserve" class="s2038351DefaultParagraphFont">Unless an extension is granted, penalty or interest under § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-59-6"><span class="s2038351DefaultParagraphFont">10-59-6</span></a><span xml:space="preserve" class="s2038351DefaultParagraphFont"> shall be paid if a return or remittance is not made on time.</span></p><p dir="ltr" class="s2038351Normal"><span xml:space="preserve" class="s2038351000002"> </span></p><p dir="ltr" class="s2038351Normal"><span class="s2038351SCL">Source:</span><span xml:space="preserve" class="s2038351SCL-000003"> SL 2007, ch 65, § 1; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038351SCL-000003">11-1</span></a><span class="s2038351SCL-000003">), § 161, eff. Apr. 12, 2011; SL 2017, ch 65, § 9.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES10-33A-11 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-33A-11 "> <META NAME="Description" Content="South Dakota Codified Laws 10-33A-11"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-33A-11. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2010, ch 69, &#167;&nbsp;3.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038353Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038353SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038353CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038353Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038353DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038353000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038353SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038353SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038353Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-12"><span class="s2038353SENU">10-33A-12</span></a><span xml:space="preserve" class="s2038353SENU">. </span><span class="s2038353CL">Appeal.</span></p><p dir="ltr" class="s2038353Normal-000000"><span xml:space="preserve" class="s2038353DefaultParagraphFont">Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2038353DefaultParagraphFont">1-26</span></a><span class="s2038353DefaultParagraphFont">.</span></p><p dir="ltr" class="s2038353Normal"><span xml:space="preserve" class="s2038353000001"> </span></p><p dir="ltr" class="s2038353Normal"><span class="s2038353SCL">Source:</span><span xml:space="preserve" class="s2038353SCL-000002"> SL 2003, ch 58, § 12.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES10-33A-13 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-33A-13 "> <META NAME="Description" Content="South Dakota Codified Laws 10-33A-13"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-33A-13. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2010, ch 69, &#167;&nbsp;4.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038355Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038355SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038355CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038355Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038355DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038355000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038355SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038355SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038355Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-14"><span class="s2038355SENU">10-33A-14</span></a><span xml:space="preserve" class="s2038355SENU">. </span><span class="s2038355CL">Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.</span></p><p dir="ltr" class="s2038355Normal-000000"><span class="s2038355DefaultParagraphFont">Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any telecommunications service. If any uncollectible debt is subsequently collected, the amount is subject to the telecommunications gross receipts tax and shall be reported to the department in the month of collection.</span></p><p dir="ltr" class="s2038355Normal"><span xml:space="preserve" class="s2038355000001"> </span></p><p dir="ltr" class="s2038355Normal"><span class="s2038355SCL">Source:</span><span xml:space="preserve" class="s2038355SCL-000002"> SL 2003, ch 58, § 14.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038356Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038356SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038356CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038356Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038356DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038356000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038356SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038356SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038356Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-15"><span class="s2038356SENU">10-33A-15</span></a><span xml:space="preserve" class="s2038356SENU">. </span><span class="s2038356CL">Records to be kept by company--Subject to inspection--Retention period.</span></p><p dir="ltr" class="s2038356Normal-000000"><span class="s2038356DefaultParagraphFont">Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date.</span></p><p dir="ltr" class="s2038356Normal"><span xml:space="preserve" class="s2038356000001"> </span></p><p dir="ltr" class="s2038356Normal"><span class="s2038356SCL">Source:</span><span xml:space="preserve" class="s2038356SCL-000002"> SL 2003, ch 58, § 15.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038357Normal { 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.s2038357SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038357CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038357Normal-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.s2038357DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038357Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038357DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038357000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038357SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038357SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038357Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-16"><span class="s2038357SENU">10-33A-16</span></a><span xml:space="preserve" class="s2038357SENU">. </span><span class="s2038357CL">Promulgation of rules--Scope.</span></p><p dir="ltr" class="s2038357Normal-000000"><span xml:space="preserve" class="s2038357DefaultParagraphFont">The secretary may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2038357DefaultParagraphFont">1-26</span></a><span class="s2038357DefaultParagraphFont">, concerning:</span></p><p dir="ltr" class="s2038357Normal-000001"><span class="s2038357DefaultParagraphFont">(1)    Telecommunications tax licensing, including bonding and filing license applications;</span></p><p dir="ltr" class="s2038357Normal-000001"><span class="s2038357DefaultParagraphFont">(2)    The filing of returns and payment of the tax;</span></p><p dir="ltr" class="s2038357Normal-000001"><span class="s2038357DefaultParagraphFont">(3)    Determining the application of the telecommunications tax and exemptions;</span></p><p dir="ltr" class="s2038357Normal-000001"><span class="s2038357DefaultParagraphFont">(4)    Taxpayer record</span><span class="s2038357DefaultParagraphFont-000002">-</span><span class="s2038357DefaultParagraphFont">keeping requirements; and</span></p><p dir="ltr" class="s2038357Normal-000001"><span class="s2038357DefaultParagraphFont">(5)    Determining auditing methods.</span></p><p dir="ltr" class="s2038357Normal"><span xml:space="preserve" class="s2038357000003"> </span></p><p dir="ltr" class="s2038357Normal"><span class="s2038357SCL">Source:</span><span xml:space="preserve" class="s2038357SCL-000004"> SL 2003, ch 58, § 16.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038358Normal { 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.s2038358SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038358CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038358Normal-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.s2038358DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038358Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2038358Normal-000002 { text-indent: 0.25in; 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.s2038358000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038358SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038358SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038358Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-17"><span class="s2038358SENU">10-33A-17</span></a><span xml:space="preserve" class="s2038358SENU">. </span><span class="s2038358CL">Violation of chapter as criminal offense--Classification.</span></p><p dir="ltr" class="s2038358Normal-000000"><span class="s2038358DefaultParagraphFont">Any person who:</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(1)    Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(2)    Fails to pay the telecommunications gross receipts tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(3)    Fails to keep the records required by this chapter or refuses to exhibit these records to the department for the purpose of examination is guilty of a Class 1 misdemeanor;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(4)    Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(5)    Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license is guilty of a Class 1 misdemeanor;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(6)    Engages in business as a telecommunications company under this chapter after the company's telecommunications gross receipts tax license has been revoked or canceled by the secretary is guilty of a Class 6 felony;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(7)    Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(8)    Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony; or</span></p><p dir="ltr" class="s2038358Normal-000001"><span class="s2038358DefaultParagraphFont">(9)    Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license after having been notified in writing by the secretary that the telecommunications company is subject to the provisions of this chapter is guilty of a Class 6 felony. However, it is not a violation of this subdivision if the telecommunications company providing any telecommunications service files an application for a telecommunications gross receipts tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.</span></p><p dir="ltr" class="s2038358Normal-000002"><span class="s2038358DefaultParagraphFont">For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to this chapter.</span></p><p dir="ltr" class="s2038358Normal"><span xml:space="preserve" class="s2038358000003"> </span></p><p dir="ltr" class="s2038358Normal"><span class="s2038358SCL">Source:</span><span xml:space="preserve" class="s2038358SCL-000004"> SL 2003, ch 58, § 17; SL 2004, ch 96, § 6; SL 2009, ch 49, § 9.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038359Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038359SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038359CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038359Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038359DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038359Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038359000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038359SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038359SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038359Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-18"><span class="s2038359SENU">10-33A-18</span></a><span xml:space="preserve" class="s2038359SENU">. </span><span class="s2038359CL">Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.</span></p><p dir="ltr" class="s2038359Normal-000000"><span class="s2038359DefaultParagraphFont">If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments are personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for such a liability may be assessed and collected as provided by law.</span></p><p dir="ltr" class="s2038359Normal-000001"><span xml:space="preserve" class="s2038359DefaultParagraphFont">If the responsible corporate officers, limited liability company member-managers, managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership shall provide the department with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section shall be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or gross receipts tax rate. This section does not apply to elected or appointed officials of a municipality if bonded pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-14-6"><span class="s2038359DefaultParagraphFont">9-14-6</span></a><span xml:space="preserve" class="s2038359DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=9-14-6.1"><span class="s2038359DefaultParagraphFont">9-14-6.1</span></a><span class="s2038359DefaultParagraphFont">.</span></p><p dir="ltr" class="s2038359Normal"><span xml:space="preserve" class="s2038359000002"> </span></p><p dir="ltr" class="s2038359Normal"><span class="s2038359SCL">Source:</span><span xml:space="preserve" class="s2038359SCL-000003"> SL 2003, ch 58, § 18; SL 2009, ch 49, § 10.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038360Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038360SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038360CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038360Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038360DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038360000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038360SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038360SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038360Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-19"><span class="s2038360SENU">10-33A-19</span></a><span xml:space="preserve" class="s2038360SENU">. </span><span class="s2038360CL">Certain property of telecommunications company exempt from property taxes.</span></p><p dir="ltr" class="s2038360Normal-000000"><span class="s2038360DefaultParagraphFont">Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property taxes levied by the state, counties, municipalities, townships, or other political subdivisions of the state.</span></p><p dir="ltr" class="s2038360Normal"><span xml:space="preserve" class="s2038360000001"> </span></p><p dir="ltr" class="s2038360Normal"><span class="s2038360SCL">Source:</span><span xml:space="preserve" class="s2038360SCL-000002"> SL 2003, ch 58, § 19.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-33A - TAXATION OF TELECOMMUNICATIONS COMPANIES</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038361Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038361SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038361CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038361CL-000000 { font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038361Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038361DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038361000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038361SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038361SCL-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></head><body><div><p dir="ltr" class="s2038361Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-33A-20"><span class="s2038361SENU">10-33A-20</span></a><span xml:space="preserve" class="s2038361SENU">. </span><span class="s2038361CL">Chapter not applicable to certain tax</span><span class="s2038361CL-000000">-</span><span class="s2038361CL">exempt property.</span></p><p dir="ltr" class="s2038361Normal-000001"><span class="s2038361DefaultParagraphFont">The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, § 5.</span></p><p dir="ltr" class="s2038361Normal"><span xml:space="preserve" class="s2038361000002"> </span></p><p dir="ltr" class="s2038361Normal"><span class="s2038361SCL">Source:</span><span xml:space="preserve" class="s2038361SCL-000003"> SL 2003, ch 58, § 20.</span></p></div></body></html>