Effective July 1, 2009, South Dakota amends taxation provisions to specifically apply the state’s tax on gross receipts to all intrastate, interstate, and international telecommunications services that originate and terminate in South Dakota, or that originate or terminate in the State if also billed to a South Dakota service address. Additionally, a new privilege tax of 4% will be applied to the use of “ancillary services”, which are defined as services associated with or incidental to the provision of telecommunications services, such as detailed billing, directory assistance, vertical assistance, and voice mail services, which are defined in the bill. (H.B. 101, Laws 2009, effective as noted above)