S.D. Codified Laws § 10-33A-8
Current with legislation signed by the governor on or before 3/6/2024
The secretary shall grant and issue to each applicant a telecommunications gross receipts tax license. A license is not assignable and is valid only for the telecommunications company to which it was issued. Any license issued is valid and effective without further payment of fees until canceled or revoked.
SDCL 10-33A-8