Taxation Of Telecommunications Companies

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Taxation Of Telecommunications Companies

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Section
10-33A-1

Definitions.

Section
10-33A-2

"Telecommunications service" defined.

Section
10-33A-3

"Gross receipts" defined.

Section
10-33A-4

Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

Section
10-33A-5

Repealed.

Section
10-33A-5.1

Disposition of revenues--County telecommunications gross receipts fund created.

Section
10-33A-6

Repealed.

Section
10-33A-6.1

Distribution of moneys.

Section
10-33A-7

Companies subject to tax to apply for tax license--Contents.

Section
10-33A-8

Issuance of tax license--Validity.

Section
10-33A-9

Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.

Section
10-33A-10

Repealed.

Section
10-33A-10.1

Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section
10-33A-11

Repealed.

Section
10-33A-12

Appeal.

Section
10-33A-13

Repealed.

Section
10-33A-14

Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.

Section
10-33A-15

Records to be kept by company--Subject to inspection--Retention period.

Section
10-33A-16

Promulgation of rules--Scope.

Section
10-33A-17

Violation of chapter as criminal offense--Classification.

Section
10-33A-18

Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt.

Section
10-33A-19

Certain property of telecommunications company exempt from property taxes.

Section
10-33A-20

Chapter not applicable to certain tax-exempt property.