Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:06 - Sales tax
Chapter 64:06:02 - Services - Interpretive rules
Section 64:06:02:22 - Communication service - Radio stations

S.D. Admin. R. 64:06:02:22

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Current through Register Vol. 51, page 71, January 6, 2025
Section 64:06:02:22 - Communication service - Radio stations

Radio stations are deemed to be primarily engaged in selling advertising services and gross receipts from such sales are exempt. Charges for transmission of radio messages from person to person are subject to tax.

S.D. Admin. R. 64:06:02:22

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-6.1, 10-45-12.1.