South Dakota § 34-45-4.2 - Prepaid wireless 911 emergency surcharge.
Full text of South Dakota South Dakota Codified Laws § 34-45-4.2 — Prepaid wireless 911 emergency surcharge., with citation guidance and answers to common questions.
§ 34-45-4.2. Prepaid wireless 911 emergency surcharge.
There is hereby imposed a prepaid wireless 911 emergency surcharge of two percent upon the gross receipts of each retail transaction for the purchase of prepaid wireless telecommunications service. The prepaid wireless surcharge shall be collected by the prepaid wireless service seller from the prepaid wireless service consumer during each retail transaction. For purposes of this section, the term, retail transaction, means when the purchase of a prepaid wireless telecommunications service is made in this state or has been determined to be a sale occurring in this state pursuant to § 10-45-108. The amount of the prepaid wireless surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid wireless service consumer by the prepaid wireless service seller. The service consumer is liable to pay the prepaid wireless surcharge imposed by this section. The prepaid wireless service seller is liable to collect and remit all prepaid wireless surcharges imposed by this section. The prepaid wireless service seller is not liable for any prepaid wireless surcharge imposed by this section if the prepaid wireless service seller is unable to collect the surcharge from the service consumer.
If the amount of the prepaid wireless surcharge that is imposed by this section is separately stated on an invoice, receipt, or other similar document provided to the prepaid wireless service consumer, the prepaid wireless surcharge may not be included in the base for measuring any other tax, fee, surcharge, or other charge that is imposed by this state or its political subdivisions. If the prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized price, the prepaid wireless surcharge imposed by this section shall apply to the entire non-itemized price unless the prepaid wireless service seller elects to apply the surcharge to:
(1) The amount of the prepaid wireless telecommunications service that is disclosed to the prepaid wireless service consumer as a dollar amount including the surcharge imposed by this section; or
(2) The prepaid wireless service seller identifies the portion of the price that is attributable to the prepaid wireless telecommunications service by reasonable and verifiable standards from its books and records that are kept in the regular course of business.
However, if the amount of prepaid wireless telecommunications service sold for a single, non-itemized price with one or more other products or services is denominated as ten minutes or less or as five dollars or less, the prepaid wireless service seller may elect not to collect any prepaid wireless surcharge for such retail transaction.
Source: SL 2012, ch 188, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 34-45-4.2
What does South Dakota Codified Laws § 34-45-4.2 cover?
Section 34-45-4.2 ("Prepaid wireless 911 emergency surcharge.") 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 § 34-45-4.2?
A common citation format is "South Dakota Codified Laws § 34-45-4.2" (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 § 34-45-4.2 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.