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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33-21

Companies providing local exchange telephone service taxed on gross receipts--Rate--Minimum tax

Official textsdlegislature.gov

Each telephone company engaged in furnishing and providing telephone and exchange service comprising rental and toll service by means of wired circuits and otherwise shall be taxed on the basis of gross receipts at the rate of four percent. This tax does not apply to any company that does not provide local exchange telephone service to patrons.
However, no telephone company operating in this state may be taxed less than an amount equal to fifty cents per year per telephone serviced.

Last amended: Source: SL 1955, ch 423 , § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287 , § 2; SL 1974, ch 94 , § 1; SL 1980, ch 86 ; SL 2002, ch 58 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89 , § 1; SL 2009, ch 46 , § 1; SL 2011, ch 54 , § 11.

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In this chapter (40 sections)
  1. 10-33-1 · Annual report of gross receipts--Date of filing--Contents
  2. 10-33-2 · Gross receipts defined
  3. 10-33-3 · 10-33-3. Repealed by SL 2011, ch 54, § 2
  4. 10-33-4 · Annual report of telephone company property--Date of filing
  5. 10-33-5 · Telephone lines listed in annual report--Description
  6. 10-33-6 · Telephone exchanges and other property listed in annual…
  7. 10-33-7 · Capitalization and financial data listed in annual report
  8. 10-33-8 · Additional information given in annual report
  9. 10-33-9 · Addition to assessable value for failure to file report
  10. 10-33-10 · Operating property assessed for taxation by department
  11. 10-33-11 · Time of property assessment--Information to be considered
  12. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  13. 10-33-13 · Separate valuation of exchanges outside municipalities
  14. 10-33-14 · Public Utilities Commission to provide information for…
  15. 10-33-15 · Notice of assessment and hearing date before secretary of…
  16. 10-33-16 · Equalization of assessments--Notice to…
  17. 10-33-17 · Rates of taxation applied to telephone property
  18. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  19. 10-33-19 · Collection of delinquent taxes
  20. 10-33-20 · Distribution of tax proceeds--Tax receipt
  21. 10-33-21 · Companies providing local exchange telephone service taxed…
  22. 10-33-22 · Definition of company
  23. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  24. 10-33-24 · Determination and certification of gross receipts tax…
  25. 10-33-25 · Time of payment of gross receipts tax
  26. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  27. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  28. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  29. 10-33-29 · Local taxation of nonoperating property permitted
  30. 10-33-30 · Municipally owned utilities exempt
  31. 10-33A-1 · Definitions
  32. 10-33A-2 · "Telecommunications service" defined
  33. 10-33A-3 · Gross receipts defined
  34. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  35. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  36. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  37. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  38. 10-33A-8 · Issuance of tax license--Validity
  39. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  40. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
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