reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-11 - Time of property assessment--Information to be considered.

10-33-11. Time of property assessment--Information to be considered.
The Department of Revenue shall assess the property of all telephone companies not subject to the tax imposed by §10-33-21 on the fifth day of July of each year. In making the assessment, the department shall consider all the reports, facts, information filed, with any other information obtainable, concerning the value of the property of all telephone companies and may add any property omitted from the return of the companies. In making the assessment, which shall be with reference to value and ownership on January first of the year for which the assessment is made, the department shall take into consideration, among other things, the amount of gross earnings and net incomes, and the value to each telephone company of its franchises, rights, and privileges, granted under the laws of this state to do business in this state.
Source:
SDC 1939, §57.1804; SL 1992, ch 60, §2; SL 1996, ch 77, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-13 - Separate valuation of exchanges outside municipalities.

10-33-13. Separate valuation of exchanges outside municipalities.
A separate valuation shall be made for each exchange not located within corporate limits, but such valuation or valuations shall be subject to the levy provided in §10-33-17 for property without corporate limits.
Source:
SL 1915, ch 100, §17; RC 1919, §6625; SDC 1939, §57.1804.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-14 - Public Utilities Commission to provide information for uniform and fair taxation.

10-33-14. Public Utilities Commission to provide information for uniform and fair taxation.
For the purpose of aiding the Department of Revenue in implementing the taxes imposed by this chapter, the Public Utilities Commission shall provide any information requested by the secretary and deemed necessary by the secretary to ensure uniform and fair taxation.
Source:
SDC 1939, §57.1803; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-14.1 - Considerations in determining fair market value of telephone company property.

10-33-14.1. Considerations in determining fair market value of telephone company property.
For the purpose of determining the fair market value of the property of any telephone company not subject to the tax imposed by §10-33-21, the Department of Revenue shall take into consideration the cost approach, the market approach, and the income approach to appraisal. In the market approach, the department shall consider the actual or market value of the shares of stock outstanding, the actual or market value of all bonds outstanding, and all other indebtedness as may be applicable for operating the company. In the income approach, the department may consider the company's growth rate and the rate of inflation in determining the capitalization rate. The department may take into consideration any other information or data of any kind or nature which the department may deem material in arriving at the fair market value of the property.
Source:
SL 1996, ch 77, §7; SL 1997, ch 61, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-15 - Notice of assessment and hearing date before secretary of revenue.

10-33-15. Notice of assessment and hearing date before secretary of revenue.
After the assessment is made on each company not subject to the tax imposed by §10-33-21, the Department of Revenue shall give notice by mail to the officers of each telephone company making return to the department, setting out the assessment and fixing a date at least ten days in advance when the representatives of any telephone company, so desiring, may appear before the secretary of revenue and be heard in all matters relating to the correctness of the assessment of the property of the company. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the conduct of the hearings.
Source:
SDC 1939, §57.1804; SL 1987, ch 82, §10; SL 1995, ch 56, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-16 - Equalization of assessments--Notice to company--Certification to county auditors.

10-33-16. Equalization of assessments--Notice to company--Certification to county auditors.
After the date of hearing, and on or before the fourth Monday of August, the Department of Revenue shall finally equalize the assessment of each company not subject to the tax imposed by §10-33-21 and notify each company by mail.
The department shall certify the value finally determined to the county auditor of each county in which the company assessed owns property.
Source:
SDC 1939, §57.1804; SL 1994, ch 73, §33; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 54, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-17 - Rates of taxation applied to telephone property.

10-33-17. Rates of taxation applied to telephone property.
All telephone property so assessed by the Department of Revenue shall be taxed in the following manner:
(1)Property within corporate limits shall be subject to all taxes that other property within the same corporate limits is subject to for the current year;
(2)Property without corporate limits shall be subject to a rate of taxation which shall be equal to the average rate of taxation borne by other property outside the corporate limits for the current year, which rate shall be the average rate of all state, county, school, municipal, road, bridge, and other local taxes on other property, which tax so levied and extended shall be in lieu of all other taxes.
Source:
SDC 1939, §57.1805; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-18 - Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.

10-33-18. Extension of taxes to tax book--Duplicate to county treasurer--Collection of tax.
The county auditor shall extend the above-mentioned taxes against the assessment certified to him by the Department of Revenue in a book to be called "the telephone tax book," and shall make and deliver a duplicate of such telephone book to the county treasurer and the county treasurer shall be charged with the collection of such telephone tax.
Source:
SDC 1939, §57.1806; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-19 - Collection of delinquent taxes.

10-33-19. Collection of delinquent taxes.
All laws relating to the enforcement of the payment of delinquent taxes are applicable to each company not subject to the tax imposed by §10-33-21.
Source:
SL 1915, ch 100, §20; RC 1919, §6628; SDC 1939, §57.1807; SL 2011, ch 54, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-20 - Distribution of tax proceeds--Tax receipt.

10-33-20. Distribution of tax proceeds--Tax receipt.
When taxes on telephone property located within a municipality are collected, the amount due each municipality, or school district shall be paid over by the county treasurer to the treasurer of such municipality, or school district and the treasurer shall credit the remainder to the several state and county funds. When collecting taxes on property located without the corporate limits of any municipality, the treasurer shall use a tax receipt to be called the "telephone tax receipt," and shall credit the proper amount to the state funds and the balance to the county general fund.
Source:
SL 1915, ch 100, §19; RC 1919, §6627; SDC 1939, §57.1806; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-21 - Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.

10-33-21. Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax.
Each telephone company engaged in furnishing and providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise shall be taxed on the basis of gross receipts at the rate of four percent. This tax does not apply to any company that does not provide local exchange telephone service to patrons.
However, no telephone company operating in this state may be taxed less than an amount equal to fifty cents per year per telephone serviced.
Source:
SL 1955, ch 423, §1; SDC Supp 1960, §57.1808; SL 1965, ch 287, §2; SL 1974, ch 94, §1; SL 1980, ch 86; SL 2002, ch 58, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 89, §1; SL 2009, ch 46, §1; SL 2011, ch 54, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-22 - Definition of company.

10-33-22. Definition of company.
The term, company, means any person, corporation, cooperative, association, or other entity providing telephone and exchange service, rental and toll service.
Source: SL 1955, ch 423, §1; SDC Supp 1960, §57.1808; SL 1965, ch 287, §2; SL 2004, ch 89, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-24 - Determination and certification of gross receipts tax payable to school districts.

10-33-24. Determination and certification of gross receipts tax payable to school districts.
The secretary of revenue shall compute and determine the amount of tax to be paid by each company as provided in §10-33-21. The secretary shall on or before July first of each year certify to each school district in the state in which the company operates the amount of the tax to be paid to the school district on the basis of the gross receipts received by the company in each school district.
Source:
SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 52, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-25 - Time of payment of gross receipts tax.

10-33-25. Time of payment of gross receipts tax.
The tax levied in §10-33-21 is due and payable to the secretary of revenue by August first of each year following the filing of the report of the gross receipts. The secretary of revenue shall distribute the taxes paid pursuant §§10-33-21 and 10-33-24 to each school district by September first of each year. The secretary of revenue shall approve vouchers and the state auditor shall draw warrants to pay each school district its share of the distribution.
Source:
SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 52, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-26 - Gross receipts tax in lieu of tax on operating property--Sales and use taxes.

10-33-26. Gross receipts tax in lieu of tax on operating property--Sales and use taxes.
The tax imposed by §10-33-21 shall be in lieu of all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use in the furnishing and providing telephone and exchange service, rental and toll service, but shall not be in lieu of the retail occupational sales and use tax, and this chapter shall in no manner exempt such companies from the payment of such retail occupational sales and use tax.
Source:
SL 1955, ch 423, §3; SDC Supp 1960, §57.1810; SL 1965, ch 287, §4; SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-27 - Penalties for delinquency or failure to report--Collection by distress and sale.

10-33-27. Penalties for delinquency or failure to report--Collection by distress and sale.
If the tax levied under §10-33-21 is not paid on the due date a penalty of up to five percent of the amount of the tax may be imposed for each month of delinquency, and if any telephone company fails to report its gross receipts to the secretary of revenue, the company may be penalized up to twenty-five percent of the tax due. Such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is now provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22. The tax levied under §10-33-21 shall be administered pursuant to chapter 10-59, unless a contrary provision in this chapter applies.
Source:
SL 1955, ch 423, §4; SDC Supp 1960, §57.1811; SL 1965, ch 287, §5; SL 1992, ch 80, §205; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 89, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-29 - Local taxation of nonoperating property permitted.

10-33-29. Local taxation of nonoperating property permitted.
All property of such telephone company, both real and personal, not actually and necessarily used in the operation and maintenance of its lines in this state shall be considered "nonoperating property," and nothing in this chapter shall be so construed as to prevent local assessment and taxation of such "nonoperating property."
Source:
SDC 1939, §57.1801 as added by SL 1941, ch 341; SL 1965, ch 287, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33 - Taxation Of Telephone Companies › Section 10-33-30 - Municipally owned utilities exempt.

10-33-30. Municipally owned utilities exempt.
This chapter shall have no application to a telephone utility owned and operated by a municipality.
Source:
SL 1955, ch 423, §7; SDC Supp 1960, §57.1814.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-1 - Definitions.

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, or municipality providing any telecommunications service as defined in §10-33A-2;
(5)"Telecommunications gross receipts tax," the gross receipts tax imposed by this chapter.
Source:
SL 2003, ch 58, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-2 - "Telecommunications service" defined.

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. The term, telecommunications service, does not include specialized mobile radio service, non-network two-way radio telephone service, private mobile radio service, one-way cable television service, or two-way cable system subscriber interaction that may be required for the selection of video or other programing services.
Source:
SL 2003, ch 58, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 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, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.

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 state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§116-126 as of July 28, 2000.
Source:
SL 2003, ch 58, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.

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 in the state treasury the county telecommunications gross receipts fund.
Source:
SL 2005, ch 65, §1, eff. July 1, 2003; SL 2015, ch 39, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-6.1 - Distribution of moneys.

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 the United States Department of Commerce, Bureau of the Census. The secretary shall make distributions from the county telecommunications gross receipts fund each March, June, September, and December. The secretary shall approve vouchers and the state auditor shall draw warrants to pay each county its share of the distribution.
Source:
SL 2005, ch 65, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.

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 made upon a form prescribed by the secretary and shall set forth the name under which the applicant transacts or intends to transact business, the location of the place of business, and such other information as the secretary may require. The application shall be signed by the owner, if a natural person; in the case of an association or partnership, by a member or partner thereof; or in the case of a corporation or a municipality, by an executive officer thereof or some person specifically authorized by the corporation or the municipality to sign the application, to which shall be attached the written evidence of the person's authority.
Source:
SL 2003, ch 58, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-8 - Issuance of tax license--Validity.

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:
SL 2003, ch 58, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.

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 furnish to the state a bond, or other adequate security, as security for payment of any gross receipts tax that may become due, or require a bond or security as a condition precedent to remaining in business as a telecommunications company.
Source:
SL 2003, ch 58, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

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 any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.
If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.
The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the twentieth day of the month following the reporting period or at a time otherwise determined by the secretary.
The secretary may grant an extension of not more than five days for filing a return and remittance.
Unless an extension is granted, penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source:
SL 2007, ch 65, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.

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 telecommunications service. If any uncollectible debt is subsequently collected, the amount is subject to the telecommunications gross receipts tax and shall be reported to the department in the month of collection.
Source:
SL 2003, ch 58, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.

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. The records shall be preserved for a period of three years unless the secretary, in writing, authorized their destruction or disposal at an earlier date.
Source:
SL 2003, ch 58, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-16 - Promulgation of rules--Scope.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-17 - Violation of chapter as criminal offense--Classification.

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 due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records required by this chapter or refuses to exhibit these records to the department for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license is guilty of a Class 1 misdemeanor;
(6)Engages in business as a telecommunications company under this chapter after the company's telecommunications gross receipts tax license has been revoked or canceled by the secretary is guilty of a Class 6 felony;
(7)Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor;
(8)Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony; or
(9)Engages in business as a telecommunications company under this chapter without obtaining a telecommunications gross receipts tax license after having been notified in writing by the secretary that the telecommunications company is subject to the provisions of this chapter is guilty of a Class 6 felony. However, it is not a violation of this subdivision if the telecommunications company providing any telecommunications service files an application for a telecommunications gross receipts tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.
For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to this chapter.
Source:
SL 2003, ch 58, §17; SL 2004, ch 96, §6; SL 2009, ch 49, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › 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.

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 the required returns or to pay the tax due, any of the corporate officers, member-managers or managers of limited liability companies, or partners of partnerships that control, supervise, or are charged with the responsibility of filing the returns or remitting tax payments are personally liable for the failure. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. The sum due for such a liability may be assessed and collected as provided by law.
If the responsible corporate officers, limited liability company member-managers, managers, or partners elect not to be personally liable for the failure to file the required returns or to pay the tax due, the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership shall provide the department with a surety bond or certificate of deposit as security for payment of any tax that may become due. The bond or certificate of deposit provided for in this section shall be in an amount equal to the estimated annual gross receipts multiplied by the applicable sales or gross receipts tax rate. This section does not apply to elected or appointed officials of a municipality if bonded pursuant to §§9-14-6 and 9-14-6.1.
Source:
SL 2003, ch 58, §18; SL 2009, ch 49, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.

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.
Source:
SL 2003, ch 58, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 33A - Taxation Of Telecommunications Companies › Section 10-33A-20 - Chapter not applicable to certain tax-exempt property.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1 - Companies subject to tax.

10-35-1. Companies subject to tax.
Any person, corporation, limited liability company, association, company, or partnership owning or holding under lease, or otherwise, any property in this state and operating the same for the purpose of furnishing electricity, heat, power, water, natural or artificial gas, or distributing the same for public use by means of transmission lines, gas or water pipelines, shall for the purposes of this chapter be held to be a light or power company, heating company, water company, or gas company.
Source:
SL 1929, ch 247, §1; SDC 1939, §57.1901; SL 1994, ch 351, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.1 - Tax on electric generation and transmission facilities used for out-of-state consumers.

10-35-1.1. Tax on electric generation and transmission facilities used for out-of-state consumers.
If an agreement is made between a municipality of this state and a governmental entity located outside this state to acquire, construct, or finance electric generation and transmission facilities, if the output, capacity, or services are to be used for the benefit of consumers outside the boundaries of this state, there is hereby levied upon the generation or transmission facilities or both, and the revenues therefrom, all taxes, including licenses, excise, property, and special assessment taxes, which a person, partnership, association, limited liability company, or private corporation engaged in a similar business would have to pay, and the same shall be collected from the state municipality or municipalities or the governmental entity or entities outside the state which own the facilities, either jointly or severally.
Source:
SL 1976, ch 84, §3; SL 1994, ch 351, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.2 - Generating property of rural electric companies subject to tax.

10-35-1.2. Generating property of rural electric companies subject to tax.
All property, real and personal, used or intended for use by a rural electric company as defined by §10-36-1 for the generation of electricity excluding transmission or distribution facilities shall be taxed and administered in the manner provided for in this chapter.
Source:
SL 1981, ch 94, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.3 - Definitions.

10-35-1.3. Definitions.
Terms as used in §§10-35-1.3 to 10-35-1.6, inclusive, mean:
(1)"Commercial operation date," the first date that a power generation facility is producing electricity on a continuous basis and is delivering electricity to customers;
(2)"Construction date," is the first date earth is excavated for the purpose of constructing the power generation facility;
(3)"Construction period," the time period between the construction date and the commercial operation date;
(4)"Nameplate capacity," the number of kilowatts a power generation facility can produce, as assigned to the power unit by the manufacturer and determined by the secretary;
(5)"Power generation facility," a facility with one power unit that generates electricity, with a nameplate capacity of no less than five hundred megawatts or a facility that generates at least five hundred megawatts of electricity by converting coal to synthesis gas which is used to fuel a combined-cycle power unit that generates electricity from one or more combustion turbines and one or more steam turbines;
(6)"Secretary," the secretary of the Department of Revenue.
Source:
SL 2005, ch 66, §1; SL 2007, ch 53, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.4 - Application for partial tax exemption for power generation facility prior to construction.

10-35-1.4. Application for partial tax exemption for power generation facility prior to construction.
Any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real or personal property used, or intended for use, as a power generation facility shall apply to the secretary for the exemption provided for in §10-35-1.5, before beginning construction of the power generation facility on forms prescribed by the secretary.
Source:
SL 2005, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.5 - Partial exemption for power generation facility--Allocation of exemption.

10-35-1.5. Partial exemption for power generation facility--Allocation of exemption.
The full and true value of real and personal property used, or intended for use, as a power generation facility is exempt from ad valorem taxation to the extent the value is in excess of the amount of five hundred dollars multiplied by the nameplate capacity of the power generation facility. This exemption shall be allocated proportionately based upon percentage ownership of the power generation facility.
Source:
SL 2005, ch 66, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.6 - Amount of tax exemption during construction of qualifying power generation facility.

10-35-1.6. Amount of tax exemption during construction of qualifying power generation facility.
During the construction period of a qualifying power generation facility, the exemption provided in §10-35-1.5 shall be as follows:
(1)For the first legal assessment date after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of ten percent of the amount provided in §10-35-1.5;
(2)For the second legal assessment date after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of twenty percent of the amount provided in §10-35-1.5; and
(3)For the third and subsequent legal assessment dates after the construction date of the power generation facility, as provided in §10-35-9, upon all value in excess of thirty percent of the amount provided in §10-35-1.5.
Source:
SL 2005, ch 66, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.7 - Definitions.

10-35-1.7. Definitions.
Terms as used in §§10-35-1.7 to 10-35-1.10, inclusive, mean:
(1)"Coal-fired power plant," any person, corporation, limited liability company, association, company, partnership, political subdivision, municipality, rural electric cooperative, consumers power district, or any group or combination acting as a unit, owning or holding under lease, or otherwise, real property used, or intended for use, for the conversion of coal into electric power;
(2)"Environmental upgrade," an investment in an existing coal-fired power plant of more than ten million dollars in real or personal property that is designed to facilitate environmental improvements, including any requirements under the Clean Air Act, the Clean Water Act, or any other federal law or rule, or any state law or rule implementing a federal law or rule.
Source: SL 2006, ch 44, §1; SL 2010, ch 54, §1.
Commission Note: This section is repealed effective January 1, 2046, pursuant to SL 2013, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.8 - Application for exemption for coal-fired power plant performing environmental upgrade.

10-35-1.8. Application for exemption for coal-fired power plant performing environmental upgrade.
Any coal-fired power plant performing an environmental upgrade may apply for the exemption in §10-35-1.9 upon forms provided by the secretary of revenue before beginning the environmental upgrade. Upon approval of the application, the secretary shall issue a certificate of exemption. The secretary may require any information from the coal-fired power plant necessary to administer this exemption. The secretary of revenue, as an aid to the determination of the exemption provided by §§10-35-1.7 to 10-35-1.10, inclusive, may call upon the Department of Agriculture and Natural Resources for any information and facts which the department may have concerning a coal-fired power plant seeking the exemption provided by §10-35-1.9. The Department of Agriculture and Natural Resources shall furnish the information upon request.
Any coal-fired power plant receiving the exemption provided in §10-35-1.9 may waive the exemption and the hold harmless provision of §10-35-1.9 for subsequent assessment years by filing a waiver with the secretary of revenue before the second Tuesday of August.
Source: SL 2006, ch 44, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 1 (Ex. Ord. 21-3), §14, eff. Apr. 19, 2021.
Commission Note: This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.9 - Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.

10-35-1.9. Exemption for coal-fired power plant performing environmental upgrade--Allocation of exemption.
The first year after the environmental upgrade is operational, the original cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. In the second and subsequent years after the environmental upgrade is operational, the depreciated cost of the environmental upgrade, as reported to the agency regulating the coal-fired power plant, is exempt from ad valorem taxation. Any value that is attributable to the construction work in progress on the environmental upgrade shall be excluded from the assessment process of the owner or owners of the coal fired power plant.
This exemption shall be allocated proportionately, based upon percentage ownership of the coal-fired power plant. However, no coal-fired power plant may have its assessed valuation reduced below its valuation for the year preceding the first year the environmental upgrade is operational.
Source: SL 2006, ch 44, §3; SL 2013, ch 51, §1.
Commission Note: This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-1.10 - Promulgation of rules on environmental upgrade exemption.

10-35-1.10. Promulgation of rules on environmental upgrade exemption.
The secretary of the Department of Revenue may promulgate rules, pursuant to chapter 1-26, concerning this exemption to:
(1)Specify the real and personal property that makes up an environmental upgrade;
(2)Determine the original and depreciated cost of the environmental upgrade;
(3)Establish a procedure to calculate the effect of the exemption upon the assessed value of the coal-fired power plant; and
(4)Allocate the exemption between the ownership of the coal-fired power plant.
Source: SL 2006, ch 44, §4; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Commission Note: This section is repealed effective January 1, 2046 pursuant to SL 2013, ch 51, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-2 - Operating property assessed by department.

10-35-2. Operating property assessed by department.
All property, real and personal, belonging to or held under lease or otherwise by any light or power company, heating company, water company, or gas company as the same is defined in §10-35-1 and used by it exclusively in the operation of its line or lines in this state, except such as is held under lease and used in such manner as to make it taxable to the owner under the general property tax laws, shall be assessed annually for taxation by the Department of Revenue, and not otherwise.
Source:
SDC 1939, §57.1902; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-3 - Annual report required of companies--Date of filing.

10-35-3. Annual report required of companies--Date of filing.
It shall be the duty of the president, secretary, general manager, or superintendent of every light and power company, heating company, water company, and natural or artificial gas company doing business in this state, to furnish to the Department of Revenue, on or before April fifteenth each year, a report under oath, on the forms furnished and according to the instructions issued by the Department of Revenue, with reference to the property owned, leased, or controlled on December thirty-first of the calendar year preceding the year for which the report is made.
Source:
SDC 1939, §57.1903; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-4 - Information given in annual report on property within municipalities.

10-35-4. Information given in annual report on property within municipalities.
With reference to property within the corporate limits of municipalities, the statement required by §10-35-3 shall show the following items:
(1)A legal description of all real estate owned, leased, or otherwise held for the exclusive use or accommodation of such light or power, heating, water, natural or artificial gas company in the conduct of its business and value thereof;
(2)A statement of the value of all equipment and other personal property not a part of real estate which shall be itemized so far as practicable, giving the cost of same, together with the present or depreciated value, all of which information shall be given by listing such municipalities in alphabetical order.
Source:
SL 1929, ch 247, §3; SDC 1939, §57.1903 (1); SL 1992, ch 60, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 35 - Taxation Of Electric, Heating, Water And Gas Companies › Section 10-35-5 - Information given in annual report on property outside municipalities.

10-35-5. Information given in annual report on property outside municipalities.
With reference to property without corporate limits, the statement required by §10-35-3 shall give the following information:
(1)The number of miles of pole lines, gas or water mains in each county in the state in alphabetical order;
(2)The number of poles per mile and length and size of the same, and the length and size of gas or water pipes;
(3)The number of miles of wire and a detailed description of the same;
(4)The cost of construction of such lines fully equipped, together with the present or depreciated value per mile of such lines in each county.
Source:
SL 1929, ch 247, §3; SDC 1939, §57.1903(2).