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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:20

Communication service -- Exempt charges

Official textsdlegislature.gov

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

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In this chapter (40 sections)
  1. 64:04:02:15 · Repealed
  2. 64:06:02:01 · Repealed
  3. 64:06:02:02 · Repealed
  4. 64:06:02:03 · Advertising
  5. 64:06:02:04 · Repealed
  6. 64:06:02:05 · Repealed
  7. 64:06:02:06 · Repealed
  8. 64:06:02:07 · Barber and beauty shops
  9. 64:06:02:08 · Blacksmiths and welders
  10. 64:06:02:09 · Repealed
  11. 64:06:02:10 · Campgrounds or trailer parks
  12. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  13. 64:06:02:12 · Repealed
  14. 64:06:02:13 · Repealed
  15. 64:06:02:14 · Repealed
  16. 64:06:02:15 · Car washing
  17. 64:06:02:16 · Cleaners, dryers, and laundries
  18. 64:06:02:17 · Repealed
  19. 64:06:02:18 · Coin operated laundries -- Consumers
  20. 64:06:02:19 · Repealed
  21. 64:06:02:20 · Communication service -- Exempt charges
  22. 64:06:02:21 · Communication service -- Billing and collection
  23. 64:06:02:22 · Communication service -- Radio stations
  24. 64:06:02:23 · Transferred
  25. 64:06:02:24 · Transferred
  26. 64:06:02:25 · Transferred
  27. 64:06:02:26 · Transferred
  28. 64:06:02:27 · Repealed
  29. 64:06:02:28 · Dentists and dental laboratories
  30. 64:06:02:29 · Repealed
  31. 64:06:02:30 · Repealed
  32. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  33. 64:06:02:32 · Florists and nursery operators
  34. 64:06:02:33 · Repealed
  35. 64:06:02:34 · Freight, delivery, and other transportation charges
  36. 64:06:02:35 · Repealed
  37. 64:06:02:36 · Repealed
  38. 64:06:02:37 · Repealed
  39. 64:06:02:38 · Garage and service stations
  40. 64:06:02:39 · Garage and service stations -- Resale
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