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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-33A-2

"Telecommunications service" defined

Official textsdlegislature.gov

10-33A-2 . "Telecommunications service" defined.
The term, telecommunications service, as used in this chapter, means wireless personal communications services, wireless local loop services, enhanced special mobile radio services, fixed wireless services, and cellular services that provide two - way communication. The term, telecommunications service, does not include the provision of terminal equipment used to originate or terminate such service. The term, telecommunications service, does not include specialized mobile radio service, non - network two - way radio telephone service, private mobile radio service, one - way cable television service, or two - way cable system subscriber interaction that may be required for the selection of video or other programing services.

Last amended: Source: SL 2003, ch 58 , § 2.

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In this chapter (40 sections)
  1. 10-33-11 · Time of property assessment--Information to be considered
  2. 10-33-12 · 10-33-12. Repealed by SL 1998, ch 67, § 2
  3. 10-33-13 · Separate valuation of exchanges outside municipalities
  4. 10-33-14 · Public Utilities Commission to provide information for…
  5. 10-33-15 · Notice of assessment and hearing date before secretary of…
  6. 10-33-16 · Equalization of assessments--Notice to…
  7. 10-33-17 · Rates of taxation applied to telephone property
  8. 10-33-18 · Extension of taxes to tax book--Duplicate to county…
  9. 10-33-19 · Collection of delinquent taxes
  10. 10-33-20 · Distribution of tax proceeds--Tax receipt
  11. 10-33-21 · Companies providing local exchange telephone service taxed…
  12. 10-33-22 · Definition of company
  13. 10-33-23 · 10-33-23. Repealed by SL 2011, ch 54, § 12
  14. 10-33-24 · Determination and certification of gross receipts tax…
  15. 10-33-25 · Time of payment of gross receipts tax
  16. 10-33-26 · Gross receipts tax in lieu of tax on operating…
  17. 10-33-27 · Penalties for delinquency or failure to report--Collection…
  18. 10-33-28 · 10-33-28. Repealed by SL 2007, ch 52, § 3
  19. 10-33-29 · Local taxation of nonoperating property permitted
  20. 10-33-30 · Municipally owned utilities exempt
  21. 10-33A-1 · Definitions
  22. 10-33A-2 · "Telecommunications service" defined
  23. 10-33A-3 · Gross receipts defined
  24. 10-33A-4 · Tax imposed on gross receipts of certain telecommunications…
  25. 10-33A-5 · 10-33A-5. Repealed by SL 2005, ch 65, § 4, eff. March 7, 2005
  26. 10-33A-6 · 10-33A-6. Repealed by SL 2005, ch 65, § 5, eff. March 7, 2005
  27. 10-33A-7 · Companies subject to tax to apply for tax license--Contents
  28. 10-33A-8 · Issuance of tax license--Validity
  29. 10-33A-9 · Refusal of tax license to persons delinquent on other state…
  30. 10-33A-10 · 10-33A-10. Repealed by SL 2006, ch 61, § 7, eff. Feb. 6,…
  31. 10-33A-11 · 10-33A-11. Repealed by SL 2010, ch 69, § 3
  32. 10-33A-12 · Appeal
  33. 10-33A-13 · 10-33A-13. Repealed by SL 2010, ch 69, § 4
  34. 10-33A-14 · Uncollectible debts may be deducted from gross…
  35. 10-33A-15 · Records to be kept by company--Subject to…
  36. 10-33A-16 · Promulgation of rules--Scope
  37. 10-33A-17 · Violation of chapter as criminal offense--Classification
  38. 10-33A-18 · Personal liability of officers, managers, or partners of…
  39. 10-33A-19 · Certain property of telecommunications company exempt from…
  40. 10-33A-20 · Chapter not applicable to certain tax-exempt property
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