10-33A-1. Definitions. Terms used in this chapter mean: (1)”Department,” the South Dakota Department of Revenue; (2)”Engaging in business,” carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit; (3)”Secretary,” the secretary of the Department of Revenue; (4)”Telecommunications company,” any person, as defined by §2-14-2, trustee, lessee, receiver, […]
10-33A-10.1. Filing return and remitting tax–Time for filing and remittance–Extension–Penalty for untimely return or remittance. Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay […]
10-33A-12. Appeal. Any appeal from a decision of the secretary in a contested case shall be taken in accordance with chapter 1-26. Source: SL 2003, ch 58, §12.
10-33A-14. Uncollectible debts may be deducted from gross receipts–Subsequent collection subject to tax. Any refund or allowance made by any telecommunication service or any amount written off the books of a telecommunications company reporting financial information on an accrual basis may be reported as an uncollectible debt and deducted from the gross receipts of any […]
10-33A-15. Records to be kept by company–Subject to inspection–Retention period. Any telecommunications company subject to the telecommunications gross receipts tax shall keep records of all receipts and telecommunications service sales. The records are, at all times during business hours of the day, subject to inspection by the department to determine the amount of tax due. […]
10-33A-16. Promulgation of rules–Scope. The secretary may promulgate rules, pursuant to chapter 1-26, concerning: (1)Telecommunications tax licensing, including bonding and filing license applications; (2)The filing of returns and payment of the tax; (3)Determining the application of the telecommunications tax and exemptions; (4)Taxpayer record-keeping requirements; and (5)Determining auditing methods. Source: SL 2003, ch 58, §16.
10-33A-17. Violation of chapter as criminal offense–Classification. Any person who: (1)Makes any false or fraudulent return in attempting to defeat or evade the telecommunications gross receipts tax is guilty of a Class 6 felony; (2)Fails to pay the telecommunications gross receipts tax due under this chapter within sixty days from the date the tax becomes […]
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. If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file […]
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. […]
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. […]
10-33A-20. Chapter not applicable to certain tax-exempt property. The provisions of this chapter do not apply to any property exempt from taxation pursuant to S.D. Const., Art. XI, §5. Source: SL 2003, ch 58, §20.
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 […]
10-33A-4. Tax imposed on gross receipts of certain telecommunications services–Amount–Mobile telecommunications services excepted. There is hereby imposed a tax of four percent upon the gross receipts of telecommunications services, as defined in §10-33A-2, that originate and terminate in the same state and are billed to a customer with a place of primary use in this […]
10-33A-5.1. Disposition of revenues–County telecommunications gross receipts fund created. The secretary shall deposit sixty percent of the revenue collected from the tax imposed by this chapter into the general fund and forty percent of the revenue collected from the tax imposed by this chapter into the county telecommunications gross receipts fund. There is hereby created […]
10-33A-6.1. Distribution of moneys. The secretary shall distribute to each county an amount equal to the money deposited in the county telecommunications gross receipts fund times the ratio of population of the county to the total population of all counties. The secretary shall base the allocation of money on the most recent decennial census of […]
10-33A-7. Companies subject to tax to apply for tax license–Contents. Any telecommunications company engaging in a business in this state whose gross receipts from telecommunications services are subject to the telecommunications gross receipts tax shall file with the department, an application for a telecommunications gross receipts tax license. An application for a license shall be […]
10-33A-8. Issuance of tax license–Validity. The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked. Source: […]
10-33A-9. Refusal of tax license to persons delinquent on other state taxes–Bond or security may be required. The secretary may refuse to issue a telecommunications gross receipts tax license to any person who is delinquent in payment of other taxes levied by the State of South Dakota. The secretary may also require an applicant to […]
