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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-6.3 "Call center" defined--Exclusions.
Universal Citation: SD Codified L § 10-45-6.3 (2017)
10-45-6.3. Call center defined--Exclusions. As used in § 10-45-6.1, the term, call center, means any physical location where telephone calls are placed, or received, for the purpose of making sales, marketing, customer service, or technical support. The term does not include:
(1) Any location where telephone calls are primarily placed to, or received from, the same taxpayer, or affiliates of the same taxpayer, that owns or operates the location; or
(2) Any insurance, real estate, or brokerage company.
Source: SL 2003, ch 63, § 2.
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