S.D. Admin. R. 64:06:02:20

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:06:02:20 - Communication service - Exempt charges

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.

S.D. Admin. R. 64:06:02:20

SL 1975, ch 16, § ; 7 SDR 80, effective 2/22/1981; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

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