South Dakota § 10-45-6.2 - Tax on certain mobile telecommunications services.
Full text of South Dakota South Dakota Codified Laws § 10-45-6.2 — Tax on certain mobile telecommunications services., with citation guidance and answers to common questions.
§ 10-45-6.2. Tax on certain mobile telecommunications services.
There is hereby imposed a tax of four and two-tenths percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services must be administered in accordance with 4 U.S.C. §§ 116-126, as in effect on July 28, 2000.
Source: SL 2002, ch 61, § 1; SL 2003, ch 63, § 4, eff. May 1, 2003; SL 2016, ch 65, § 6, eff. June 1, 2016; SL 2023, ch 32, § 6.
Effective July 1, 2027
10-45-6.2. Tax on certain mobile telecommunications services.
There is hereby imposed a tax of four and one-half percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.
Source: SL 2002, ch 61, § 1; SL 2003, ch 63, § 4, eff. May 1, 2003; SL 2016, ch 65, § 6, eff. June 1, 2016; SL 2023, ch 32, §§ 6, 19.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-45-6.2
What does South Dakota Codified Laws § 10-45-6.2 cover?
Section 10-45-6.2 ("Tax on certain mobile telecommunications services.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-45-6.2?
A common citation format is "South Dakota Codified Laws § 10-45-6.2" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-45-6.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.