§ 64:06:02:20

ARSD 64:06:02:20

Communication service -- Exempt charges.

Effective Jul 1, 199521 SDR 219Source: SL 1975, ch 16, § ; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. | General Authority: SDCL 10-45-47.1. | Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6.1.

Charges for connection or reconnection of telephones are taxable services. Charges for directory advertising, boldface listing, and for listing in the directory classified section are exempt.

Source: SL 1975, ch 16, § ; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-4 , 10-45-5.2 , 10-45-6.1.