S.D. Admin. R. 64:06:02:91
Current through Register Vol. 51, page 71, January 6, 2025
Except for the telecommunications services listed in § 64:06:02:92, the sale of telecommunications service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located. A sale of telecommunications service sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.
S.D. Admin. R. 64:06:02:91
General Authority: SDCL 10-45-108.
Law Implemented: SDCL 10-45-108.