S.D. Codified Laws § 34-45-5

Current with legislation signed by the governor on or before 3/6/2024

Section 34-45-5 - Billing and collection of surcharge

Any service user in the state is liable for the applicable 911 emergency surcharge pursuant to § 34-45-4. Any telecommunications service provider, wireless telecommunications service provider, or Interconnected Voice over Internet Protocol service provider shall collect and remit to the Department of Revenue the applicable 911 emergency surcharge which shall be stated separately in any billing statement, invoice, or receipt.

SDCL 34-45-5

SL 1989, ch 303, § 5; SL 2008, ch 176, §5; SL 2012, ch 188, §5.