2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46 - Use Tax › Section 10-46-69.1 - Tax on use of certain mobile telecommunications services.

10-46-69.1. Tax on use of certain mobile telecommunications services.
Except as provided in §10-46-69, there is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;
(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or
(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.
If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.
Source:
SL 2009, ch 47, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §13, eff. June 1, 2016; SL 2023, ch 32, §13.
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Effective July 1, 2027
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10-46-69.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.
Except as provided in §10-46-69, there is hereby imposed a tax of four and one-half percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;
(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or
(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.
If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.
Source:
SL 2009, ch 47, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §13, eff. June 1, 2016; SL 2023, ch 32, §13.