CHAPTER 57

(HB 1047)

Taxation on bundled telecommunications services revised.


         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 of that includes any of the following: telecommunications services, if ancillary services, internet access, or audio or video programming services and the charges are attributable to services retail sales that are taxable and services retail sales that are nontaxable, the portion of the price attributable to the nontaxable services shall be retail sales is subject to tax unless the provider can reasonably identify by reasonable and verifiable standards such portion from its books and records kept in the regular course of business for other purposes .

     Signed February 6, 2007
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