South Dakota bundled telecommunication services.

When a telecommunication transaction is a bundled together with taxable and nontaxable services, the nontaxable part will be subject to tax unless the provider can “reasonably identify the nontaxable portion from its books and records kept in the regular course of business.” (S.B. 116, signed by the Governor on 3/24/2003, effective 7/1/2003)

Posted on April 15, 2003