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49-1A-3 Annual intrastate gross receipts tax levied--Amount.
     49-1A-3.   Annual intrastate gross receipts tax levied--Amount. There is hereby levied on each public utility as defined in subdivision 49-34A-1(12), which is subject to the rate regulation of the commission, and all telecommunications companies as defined in subdivision 49-31-1(26), a tax of not more than .0015 or two hundred fifty dollars, whichever is greater upon the annual intrastate gross receipts derived by the public utility or telecommunications company from its customers within the State of South Dakota during the preceding calendar year. The two hundred fifty dollar minimum gross receipt tax does not apply to telecommunications companies providing local exchange service as defined in subdivision 49-31-1(13) or to radio common carriers.

Source: SL 1975, ch 112, § 3; SL 1976, ch 292, § 2; SL 1982, ch 324, §§ 1, 2; SL 1988, ch 375, § 28; SL 1991, ch 381, § 4; SL 1994, ch 352, § 1; SL 1996, ch 271; SL 2003, ch 235, § 1.


Chapter 49-1A

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