Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 33 - Taxation Of Telephone Companies > Section 10-33-23 - Gross receipts tax limited to companies providing local service.

Section 10-33-23 - Gross receipts tax limited to companies providing local service.

10-33-23. Gross receipts tax limited to companies providing local service. Sections 10-33-21 and 10-33-22 shall apply only to those persons, corporations, cooperatives, and associations actually providing local exchange telephone service to patrons.

Source: SL 1965, ch 287, § 7; SL 1974, ch 94, § 2.