S.D. Admin. R. 64:06:02:21

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

Section 64:06:02:21 - Communication service - Billing and collection

Gross receipts resulting from collection or billing services performed by a collection company or billing company for communication companies are subject to sales or use tax.

S.D. Admin. R. 64:06:02:21

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995; 29 SDR 177, effective 7/2/2003.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-5.2, 10-45-6.1, 10-46-2.1.