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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 33A - Taxation Of Telecommunications Co...
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-1 Definitions.
§ 10-33A-2 "Telecommunications service" defined.
§ 10-33A-3 "Gross receipts" defined.
§ 10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
§ 10-33A-5 Repealed.
§ 10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created.
§ 10-33A-6 Repealed.
§ 10-33A-6.1 Distribution of moneys.
§ 10-33A-7 Companies subject to tax to apply for tax license--Contents.
§ 10-33A-8 Issuance of tax license--Validity.
§ 10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required.
§ 10-33A-10 Repealed.
§ 10-33A-10.1 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
§ 10-33A-11 Repealed.
§ 10-33A-12 Appeal.
§ 10-33A-13 Repealed.
§ 10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax.
§ 10-33A-15 Records to be kept by company--Subject to inspection--Retention period.
§ 10-33A-16 Promulgation of rules--Scope.
§ 10-33A-17 Violation of chapter as criminal offense--Classification.
§ 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-19 Certain property of telecommunications company exempt from property taxes.
§ 10-33A-20 Chapter not applicable to certain tax-exempt property.