South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:20 — Communication service -- Exempt charges

Charges for connection or reconnection of telephones are taxable services.
Charges for directory advertising, boldface listing, and for listing in the
directory classified section are exempt.

Last amended: Source: SL 1975, ch 16, § ; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6.1. Rule 64:06:02:20.01 Sale of telephone directories. 64:06:02:20.01. Sale of telephone directories. The purchase of telephone directories for distribution to subscribers is not for resale and sales tax applies at the time of purchase. Source: 16 SDR 76, effect

Source: official text