ENTITLED, An Act to
revise the taxation of bundled transactions involving telecommunications
services and related services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section
1.
That
§
10-45-1.7
be amended to read as follows:
10-45-1.7.
In the case of a bundled transaction that includes any of the following:
telecommunications services, ancillary services, internet access, or audio or video programming
services and the charges are attributable to retail sales that are taxable and retail sales that are
nontaxable, the portion of the price attributable to the nontaxable retail sales is subject to tax unless
the provider can identify by reasonable and verifiable standards such portion from its books and
records kept in the regular course of business.
An Act to revise the taxation of bundled transactions involving telecommunications services and
related services.
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I certify that the attached
Act
originated in the
HOUSE as
Bill
No.
1047
____________________________
Chief Clerk
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____________________________
Speaker of the House
____________________________
Chief Clerk
____________________________
President of the Senate
____________________________
Secretary of the Senate
House
Bill
No.
1047
File No. ____
Chapter No. ______
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Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
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The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
____________________________
Secretary of State
By _________________________
Asst. Secretary of State
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