<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 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2038708Normal { 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.s2038708SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038708CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038708Statute { 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.s2038708DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038708StatuteNumber1 { margin-left: 0.75in; 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.s2038708000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038708NoIndent { text-indent: 0.00in; 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.s2038708DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038708SCL { 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 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions."><meta property="og:description" content="SDLRC Codified Law 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-45-6.1"><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="s2038708Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.1" rel="noopener"><span class="s2038708SENU">10-45-6.1</span></a><span xml:space="preserve" class="s2038708SENU">. </span><span class="s2038708CL">Tax on intrastate, interstate, or international telecommunications service--Exemptions.</span></p><p dir="ltr" class="s2038708Statute"><span xml:space="preserve" class="s2038708DefaultParagraphFont">Except as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.2" rel="noopener"><span class="s2038708DefaultParagraphFont">10-45-6.2</span></a><span class="s2038708DefaultParagraphFont">, there is hereby imposed a tax of four and two-tenths percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:</span></p><p dir="ltr" class="s2038708StatuteNumber1"><span class="s2038708DefaultParagraphFont">(1)    Any eight hundred or eight hundred-type service, unless the service both originates and terminates in this state;</span></p><p dir="ltr" class="s2038708StatuteNumber1"><span class="s2038708DefaultParagraphFont">(2)    Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or</span></p><p dir="ltr" class="s2038708StatuteNumber1"><span xml:space="preserve" class="s2038708DefaultParagraphFont">(3)    Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3" rel="noopener"><span class="s2038708DefaultParagraphFont">10-45-6.3</span></a><span xml:space="preserve" class="s2038708DefaultParagraphFont"> and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.</span></p><p dir="ltr" class="s2038708Statute"><span xml:space="preserve" class="s2038708DefaultParagraphFont">If a call center uses an exemption certificate to purchase services not meeting the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3" rel="noopener"><span class="s2038708DefaultParagraphFont">10-45-6.3</span></a><span class="s2038708DefaultParagraphFont">, the call center is liable for the applicable tax, penalty, and interest.</span></p><p dir="ltr" class="s2038708Normal"><span xml:space="preserve" class="s2038708000000"> </span></p><p dir="ltr" class="s2038708NoIndent"><span xml:space="preserve" class="s2038708DefaultParagraphFont-000001">Source: </span><span class="s2038708SCL">SL 1974, ch 97, § 2; SL 1980, ch 325, § 17; SL 1987, ch 98, § 7; SL 1988, ch 106, § 1; SL 2002, ch 61, § 5; SL 2003, ch 63, § 1, eff. May 1, 2003; SL 2008, ch 52, § 1; SL 2009, ch 47, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 5, eff. June 1, 2016; SL 2023, ch 32, § 5.</span></p></div></body></html> <html> <head> <style> p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} </style> </head> <body> <div> <p class="effectiveDate"> Effective July 1, 2027 </p> </div> </body> </html> <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 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2085687Normal { 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.s2085687SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085687CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085687Normal-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.s2085687DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085687Normal-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.s2085687Normal-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.s2085687000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085687DefaultParagraphFont-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085687SCL { 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="s2085687Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.1"><span class="s2085687SENU">10-45-6.1</span></a><span xml:space="preserve" class="s2085687SENU">. </span><span class="s2085687CL">Tax on intrastate, interstate, or international telecommunications service--Exemptions.</span></p><p dir="ltr" class="s2085687Normal-000000"><span xml:space="preserve" class="s2085687DefaultParagraphFont">Except as provided in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.2"><span class="s2085687DefaultParagraphFont">10-45-6.2</span></a><span class="s2085687DefaultParagraphFont">, there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:</span></p><p dir="ltr" class="s2085687Normal-000001"><span class="s2085687DefaultParagraphFont">(1)    Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;</span></p><p dir="ltr" class="s2085687Normal-000001"><span class="s2085687DefaultParagraphFont">(2)    Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or</span></p><p dir="ltr" class="s2085687Normal-000001"><span xml:space="preserve" class="s2085687DefaultParagraphFont">(3)    Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3"><span class="s2085687DefaultParagraphFont">10-45-6.3</span></a><span xml:space="preserve" class="s2085687DefaultParagraphFont"> and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.</span></p><p dir="ltr" class="s2085687Normal-000002"><span xml:space="preserve" class="s2085687DefaultParagraphFont">If a call center uses an exemption certificate to purchase services not meeting the criterion established in § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-45-6.3"><span class="s2085687DefaultParagraphFont">10-45-6.3</span></a><span class="s2085687DefaultParagraphFont">, the call center is liable for the applicable tax, penalty, and interest.</span></p><p dir="ltr" class="s2085687Normal"><span xml:space="preserve" class="s2085687000003"> </span></p><p dir="ltr" class="s2085687Normal"><span xml:space="preserve" class="s2085687DefaultParagraphFont-000004">Source: </span><span class="s2085687SCL">SL 1974, ch 97, § 2; SL 1980, ch 325, § 17; SL 1987, ch 98, § 7; SL 1988, ch 106, § 1; SL 2002, ch 61, § 5; SL 2003, ch 63, § 1, eff. May 1, 2003; SL 2008, ch 52, § 1; SL 2009, ch 47, § 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 35, eff. Apr. 12, 2011; SL 2016, ch 65, § 5, eff. June 1, 2016; SL 2023, ch 32, §§ 5, 19.</span></p></div></body></html>