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10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.Except as provided in §10-45-6.2, there is hereby imposed a tax of four and two-tenths percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:(1)Any eight hundred or eight hundred-type service, unless the service both originates and terminates in this state;(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.If a call center uses an exemption certificate

l center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest. Source: SL 1974, ch 97, §2; SL 1980, ch 325, §17; SL 1987, ch 98, §7; SL 1988, ch 106, §1; SL 2002, ch 61, §5; SL 2003, ch 63, §1, eff. May 1, 2003; SL 2008, ch 52, §1; SL 2009, ch 47, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §5, eff. June 1, 2016; SL 2023, ch 32, §5. p.effectiveDate {text-indent: 0; text-align: left; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 100%; margin-top: 2em; margin-left: 0; margin-right: 0; margin-bottom: 1em; font-weight: bold;} Effective July 1, 2027 SDLRC - Codified Law 10-45-6.1 - Tax on intrastate, interstate, or international telecommunications service--Exemptions.span { white-space: pre-wrap; } p.s2085687Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0;

service--Exemptions.span { white-space: pre-wrap; } p.s2085687Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085687SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085687CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2085687Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085687DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2085687Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2085687Normal-000002 { text-indent: 0.25in; text-align: justify;

nt-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2085687Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2085687000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2085687DefaultParagraphFont-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2085687SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } 10-45-6.1. Tax on intrastate, interstate, or international telecommunications service--Exemptions.Except as provided in §10-45-6.2, there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates

trastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:(1)Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;(2)Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or(3)Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in §10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.

erion.If a call center uses an exemption certificate to purchase services not meeting the criterion established in §10-45-6.3, the call center is liable for the applicable tax, penalty, and interest. Source: SL 1974, ch 97, §2; SL 1980, ch 325, §17; SL 1987, ch 98, §7; SL 1988, ch 106, §1; SL 2002, ch 61, §5; SL 2003, ch 63, §1, eff. May 1, 2003; SL 2008, ch 52, §1; SL 2009, ch 47, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011; SL 2016, ch 65, §5, eff. June 1, 2016; SL 2023, ch 32, §§5, 19.