2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-2 "Telecommunications service" defined.
10-33A-2. "Telecommunications service" defined. 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-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-network two-way radio telephone service, private mobile radio service, one-way cable television service, or two-way cable system subscriber interaction that may be required for the selection of video or other programing services.
Source: SL 2003, ch 58, ยง 2.
