South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:21 — Communication service -- Billing and collection

Gross receipts resulting from collection or billing services performed by a
collection company or billing company for communication companies are subject
to sales or use tax.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3) , 10-46-35.1(3). Law Implemented: SDCL 10-45-5.2 , 10-45-6.1 , 10-46-2.1. Rule 64:06:02:21.01 Repealed. 64:06:02:21.01. Communication service -- 800-number telephone services. Repealed. Source: 18 SDR 3, effective July 14, 1991; 21 SDR 219, effective July 1, 1995; repealed,

Source: official text