South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:02:91
Default sourcing rule for telecommunications services
Official textsdlegislature.gov
64:06:02:91. Default sourcing rule for telecommunications services. Except for the telecommunications services listed in § 64:06:02:92, the sale of telecommunications service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located. A sale of telecommunications service sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.
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In this chapter (40 sections)
- 64:06:02:70 · Amusement devices -- Mechanical
- 64:06:02:71 · Repealed
- 64:06:02:72 · Hospitals -- Taxable charges and subsistence
- 64:06:02:73 · Hospitals -- Nontaxable charges
- 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
- 64:06:02:75 · Lodging establishments
- 64:06:02:76 · Specialty cleaners
- 64:06:02:78 · Computer services -- Software
- 64:06:02:79 · Computer services -- Software -- Prewritten programs
- 64:06:02:80 · Computer services -- Computer programming
- 64:06:02:81 · Repealed
- 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
- 64:06:02:83 · Rental facilities
- 64:06:02:84 · Hunting and fishing rights
- 64:06:02:85 · Real estate brokers
- 64:06:02:86 · Marina defined
- 64:06:02:87 · Taxation of persons providing medical expert testimony or…
- 64:06:02:88 · Travel agency reservation services
- 64:06:02:89 · Professional employer organization -- Definition of…
- 64:06:02:90 · Definition of terms
- 64:06:02:91 · Default sourcing rule for telecommunications services
- 64:06:02:92 · Rules for sourcing specific telecommunications services
- 64:06:02:93 · Exemption of continuing education programs
- 64:06:02:94 · Repairs to rental inventory
- 64:06:02:95 · Repealed
- 64:06:02:96 · Repealed
- 64:06:02:97 · Repealed
- 64:06:02:98 · Application of municipal gross receipts tax to fitness…
- 64:06:02:99 · Application of tourism tax to fitness clubs
- 64:10:02:01 · Record keeping requirements for mechanical or electronic…
- 64:26:02:01 · Repealed
- 64:26:02:02 · Repealed
- 64:26:02:03 · Repealed
- 64:26:02:04 · Federal income tax return to be submitted with state…
- 64:26:02:05 · Repealed
- 64:26:02:06 · Repealed
- 64:26:02:07 · Consolidated returns
- 64:26:02:08 · Repealed
- 64:26:02:09 · Repealed
- 64:26:02:10 · Repealed