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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-19 Certain property of telecommunications company exempt from property taxes.
Universal Citation: SD Codified L § 10-33A-19 (2017)
10-33A-19. Certain property of telecommunications company exempt from property taxes. 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.
Source: SL 2003, ch 58, ยง 19.
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