{"data":{"id":"us-sd/sdcl-10-46-69.1--2","jurisdiction":"us-sd","citation":"SDCL § 10-46-69.1","heading":"Tax on intrastate, interstate, or international telecommunications service--Exemptions.","body":"Except as provided in § 10-46-69, there is hereby imposed a tax of four and one-half percent upon the privilege of the use of 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 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-69.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e4768ff538e8c7bb0bfe60416cab6ba61078a460f0866466a8d05ac072999bb3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-69.1","next":"us-sd/sdcl-10-46-69.2"},"notice":"GroundRules: Original legal text. Not legal advice."}