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Code · South Dakota · Title 10 · Chapter 10-33

10-33A-3. Gross receipts defined.

103 words·~1 min read·/sd/title-10/chapter-10-33/10-33a-3·

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The term, gross receipts, as used in this chapter, includes only revenue of a telecommunications company from the sale at retail of intrastate and interstate telecommunications services. Sale at retail does not include special access or toll - free incoming calls or the sale of any telecommunications service by a telecommunications company to another telecommunications company if the service is resold or becomes a component part of the sale by the second telecommunications company. Any hospital, hotel, motel, or place that provides temporary accommodations selling telecommunications services to its patients or guests is not a telecommunications company for the purposes of this chapter.
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