Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - RETAIL SALES AND SERVICE TAX
Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax

S.D. Codified Laws § 10-45-1.7

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Current through the 2024 Legislative Session
Section 10-45-1.7 - Certain nontaxable portions of bundled telecommunications transactions subject to tax

In the case of a bundled transaction that includes any of the following: telecommunications services, ancillary services, internet access, or audio or video programming services and the charges are attributable to retail sales that are taxable and retail sales that are nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business.

SDCL 10-45-1.7

SL 2003, ch 64, § 1; SL 2007, ch 57, § 1.