Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-69

Tax on use of certain mobile telecommunications services

Official textsdlegislature.gov

There is hereby imposed a tax of four and two-tenths percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services must be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on July 28, 2000.

Last amended: Source: SL 2002, ch 61 , § 2; SL 2016, ch 65 , § 12, eff. June 1, 2016; SL 2023, ch 32 , § 12. Effective July 1, 2027 10-46-69 . Tax on use of certain mobile telecommunications services. There is hereby imposed a tax of four and one-half percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstan

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-46-48 · Revenue credited to general fund
  2. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  3. 10-46-50 · Floor laying service subject to tax
  4. 10-46-51 · Exemption of large boats subject to excise tax
  5. 10-46-52 · Exemption of gaming proceeds
  6. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  7. 10-46-55 · Exemption of natural gas transportation services by pipeline
  8. 10-46-56 · Exemption for the use of credit card processing services
  9. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  10. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  11. 10-46-59 · Inapplicability of tax
  12. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  13. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  14. 10-46-62 · Gross receipts from charge of interest exempted
  15. 10-46-63 · Exemption for use of certain rodeo services
  16. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  17. 10-46-65 · Exemptions
  18. 10-46-66 · Retail sales include auctions, consignments, products…
  19. 10-46-67 · Department authorized to issue direct payment permits to…
  20. 10-46-68 · Exemption for lodging house or hotel membership fees
  21. 10-46-69 · Tax on use of certain mobile telecommunications services
  22. 10-46-70 · Exemption of receipts received by the state and political…
  23. 10-46-71 · Exemption for sale of coins, currency, or bullion
  24. 10-46-72 · Relief from liability for failing to report tax at new…
  25. 10-46-73 · Exemption for nonprofit corporations created for fire…
  26. 10-46-74 · Exemption--Coaches
  27. 10-46-75 · Exemption--Certain services rendered to a partnership
  28. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  29. 10-46A-2 · Prime contractors and subcontractors subject to tax
  30. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  31. 10-46A-4 · Gross receipts defined--Items not deductible
  32. 10-46A-5 · Improvement without contract taxable when sold within four…
  33. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  34. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  35. 10-46A-8 · Report and payment of tax
  36. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  37. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  38. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  39. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  40. 10-46A-13 · Personal liability of officers, managers, or partners of…
Full table of contents →