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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33-26

Gross receipts tax in lieu of tax on operating property--Sales and use taxes

Official textsdlegislature.gov

The tax imposed by § 10-33-21 shall be in lieu of all taxes levied by the state, counties, municipalities, townships, school districts, or other political subdivisions of the state on the personal and real property of the company which is used or intended for use in the furnishing and providing telephone and exchange service, rental and toll service, but shall not be in lieu of the retail occupational sales and use tax, and this chapter shall in no manner exempt such companies from the payment of such retail occupational sales and use tax.

Last amended: Source: SL 1955, ch 423 , § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287 , § 4; SL 1992, ch 60 , § 2.

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In this chapter (40 sections)
  1. 10-33-6 · Telephone exchanges and other property listed in annual…
  2. 10-33-7 · Capitalization and financial data listed in annual report
  3. 10-33-8 · Additional information given in annual report
  4. 10-33-9 · Addition to assessable value for failure to file report
  5. 10-33-10 · Operating property assessed for taxation by department
  6. 10-33-11 · Time of property assessment--Information to be considered
  7. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  8. 10-33-13 · Separate valuation of exchanges outside municipalities
  9. 10-33-14 · Public Utilities Commission to provide information for…
  10. 10-33-15 · Notice of assessment and hearing date before secretary of…
  11. 10-33-16 · Equalization of assessments--Notice to…
  12. 10-33-17 · Rates of taxation applied to telephone property
  13. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  14. 10-33-19 · Collection of delinquent taxes
  15. 10-33-20 · Distribution of tax proceeds--Tax receipt
  16. 10-33-21 · Companies providing local exchange telephone service taxed…
  17. 10-33-22 · Definition of company
  18. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  19. 10-33-24 · Determination and certification of gross receipts tax…
  20. 10-33-25 · Time of payment of gross receipts tax
  21. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  22. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  23. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  24. 10-33-29 · Local taxation of nonoperating property permitted
  25. 10-33-30 · Municipally owned utilities exempt
  26. 10-33A-1 · Definitions
  27. 10-33A-2 · "Telecommunications service" defined
  28. 10-33A-3 · Gross receipts defined
  29. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  30. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  31. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  32. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  33. 10-33A-8 · Issuance of tax license--Validity
  34. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  35. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
  36. 10-33A-11 · 10-33A-11. Repealed by SL 2010, ch 69, § 3
  37. 10-33A-12 · Appeal
  38. 10-33A-13 · 10-33A-13. Repealed by SL 2010, ch 69, § 4
  39. 10-33A-14 · Uncollectible debts may be deducted from gross…
  40. 10-33A-15 · Records to be kept by company--Subject to…
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