2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-3 "Gross receipts" defined.
10-33A-3. "Gross receipts" defined. 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-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.
Source: SL 2003, ch 58, ยง 3.
