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Beginning May 1, 2003, interstate telecommunication services originating or terminating and billed to an address in South Dakota are subject to the 4% state sales tax. However, the tax will not be applicable to (1) any 800 number or 800 service unless that service originates and terminates in South Dakota; (2) the sale of telecommunication services to a provider of telecommunication services; or (3) the sale of interstate telecommunication service to a certified call center with a valid exemption certificate. A call center is "any physical location where telephone calls are placed or received, for the purpose of making sales, marketing, customer service, or technical support." (S.B. 63, signed by the Governor on 3/20/2003, effective 5/1/2003)

(04/15/2003)

In South Dakota, legislators have exempted tangible personal property used by sign and advertising businesses if the tangible personal property becomes an integral part of the final product and the product is installed somewhere outside of the state by the manufacturer. (South Dakota S.B. 217,March 7, 2003)

(03/15/2003)

Public corporations in South Dakota are barred from purchasing goods or services from any retailer or affiliate of the retailer that does not remit South Dakota sales and use taxes. Specific exceptions may be allowed. (H.B. 1261, Laws 2003, effective July 1, 2003.)

(03/15/2003)

Effective January 1, 2006, the sales and use tax rate on the sale, resale, or lease of farm machinery and irrigation equipment increases from 3% to 4%. (H.B. 1001)

(07/15/2002)

Effective July 1, 2002, resale certificates will replace exemption certificates used to avoid sales tax on a purchase. (H.B. 1001)

(07/15/2002)

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