Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:22

Communication service -- Radio stations

Official textsdlegislature.gov

Radio stations are deemed to be primarily engaged in selling advertising services and gross receipts from such sales are exempt. Charges for transmission of radio messages from person to person are subject to tax.

Last amended: Source: SL 1975, ch 16, § 1; 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 10-45-6.1 , 10-45-12.1. Rule 64:06:02:22.01 Satellite systems. 64:06:02:22.01. Satellite systems. Charges for connection of a satellite system for homeowner use are subject to sales tax. Contractor's excise tax must be remitted on all charges for the connection of a commercial system. The cost of installing poles or lines betwe

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 64:06:02:02 · Repealed
  2. 64:06:02:03 · Advertising
  3. 64:06:02:04 · Repealed
  4. 64:06:02:05 · Repealed
  5. 64:06:02:06 · Repealed
  6. 64:06:02:07 · Barber and beauty shops
  7. 64:06:02:08 · Blacksmiths and welders
  8. 64:06:02:09 · Repealed
  9. 64:06:02:10 · Campgrounds or trailer parks
  10. 64:06:02:11 · Concessions at carnivals, circuses, and show troupes
  11. 64:06:02:12 · Repealed
  12. 64:06:02:13 · Repealed
  13. 64:06:02:14 · Repealed
  14. 64:06:02:15 · Car washing
  15. 64:06:02:16 · Cleaners, dryers, and laundries
  16. 64:06:02:17 · Repealed
  17. 64:06:02:18 · Coin operated laundries -- Consumers
  18. 64:06:02:19 · Repealed
  19. 64:06:02:20 · Communication service -- Exempt charges
  20. 64:06:02:21 · Communication service -- Billing and collection
  21. 64:06:02:22 · Communication service -- Radio stations
  22. 64:06:02:23 · Transferred
  23. 64:06:02:24 · Transferred
  24. 64:06:02:25 · Transferred
  25. 64:06:02:26 · Transferred
  26. 64:06:02:27 · Repealed
  27. 64:06:02:28 · Dentists and dental laboratories
  28. 64:06:02:29 · Repealed
  29. 64:06:02:30 · Repealed
  30. 64:06:02:31 · Exterminators -- Taxable services -- Consumers
  31. 64:06:02:32 · Florists and nursery operators
  32. 64:06:02:33 · Repealed
  33. 64:06:02:34 · Freight, delivery, and other transportation charges
  34. 64:06:02:35 · Repealed
  35. 64:06:02:36 · Repealed
  36. 64:06:02:37 · Repealed
  37. 64:06:02:38 · Garage and service stations
  38. 64:06:02:39 · Garage and service stations -- Resale
  39. 64:06:02:40 · Janitorial supplies and services
  40. 64:06:02:41 · Jewelers and watch repair
Full table of contents →