{"data":{"id":"us-sd/sdcl-10-33a-3","jurisdiction":"us-sd","citation":"SDCL § 10-33A-3","heading":"Gross receipts defined.","body":"The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll-free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-33A. TAXATION OF TELECOMMUNICATIONS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33A-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"538f8fd73de1c11c36bc322b148b90b3ed41cfaafc43520258904ade8d129d95","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33a-2","next":"us-sd/sdcl-10-33a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}