South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:22 — Communication service -- Radio stations

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: official text