{"data":{"id":"us-sd/sdcl-10-45-6.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-6.1","heading":"Tax on intrastate, interstate, or international telecommunications service--Exemptions.","body":"Except as provided in § 10-45-6.2, there is hereby imposed a tax of four and two-tenths percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:\n(1) Any eight hundred or eight hundred-type service, unless the service both originates and terminates in this state;\n(2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or\n(3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.\nIf a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-6.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a2999e3aac8cbf63bf5e4d83234b0e30c49154477b78f5f6d6a3a7e3b9f92a32","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-6--2","next":"us-sd/sdcl-10-45-6.1--2"},"notice":"GroundRules: Original legal text. Not legal advice."}