Public Utilities, Railroad, & Airflight Property Reports
School District Revenue & Expenditure Information
Taxation of Utility, Railroads and Airline Flight Properties
Telecommunication Companies
Telecommunications companies provide telephone service to residents and businesses across South Dakota. For property tax purposes, the Department has separated the industry into three different categories: Local Exchange Companies, Long Distance Companies, & Wireless Companies.
Local Exchange Telephone Companies
(SDCL 10-33-21 through 10-33-26)Local Exchange Telephone Companies are subject to a gross receipts tax instead of the property tax.
Companies are required to file their South Dakota Annual Reports with the department in April of each year. For Annual Report forms, click here-DEADLINK. The department certifies the taxes to the school ditricts on or before July 1st. Taxes are collected by the Department on or before August 1st and distributed to the school districts by September 1st.
Long Distance Companies
(SDCL 10-33)Department of Revenue is responsible for assessing the property of companies that provide long distance service in South Dakota.
Companies are required to file a South Dakota Annual Report with the department in April. For Annual Report forms, click here.
The property is assessed by the department in July and the taxable value is then certified and sent to the counties in August. The counties determine and collect the tax at the same rates and at the same time as locally assessed property.
Wireless Companies
(SDCL 10-33A)Wireless Companies pay a 4% gross receipts tax on revenue from the sale at retail of intrastate and interstate telecommunications services to customers with a primary place of use in South Dakota. Gross Receipts includes the revenue of sales at retail of intrastate and interstate telecommunications services.
Any real and personal property owned by a telecommunications company that is used or intended for use in furnishing and providing telecommunication services is exempt from real and personal property tax.
Tax is reported and paid on your South Dakota sales tax return that is sent to the Department of Revenue & Regulation. Taxes are collected by the department and distributed to the property tax reduction fund and to the counties based on population ratio.
For information concerning the application of the tax on wireless companies, contact the Business Tax Division at bustax@state.sd.us or by calling toll-free at 1-800-829-9188.
For more information concerning telecommunication companies that are regulated in South Dakota, visit these Public Utilities Commission websites:
|
Who We Are | Forms | Publications | News Releases | State of South Dakota South Dakota Department of Revenue 445 East Capitol Avenue Pierre, SD 57501-3185 Phone: (605)-773-3311 Fax: (605)-773-6729 E-Mail Address: webman@state.sd.us
|