South Dakota Receipt for Damages (For Wireless Communication Facilities)
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How to fill out Receipt For Damages (For Wireless Communication Facilities)?
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FAQ
To citizens of South Dakota: SDCL 10-45-10 exempts from sales tax the sale of products and services to the following governmental entities. Government entities must provide an exemption certificate to the vendor or the vendor must keep documentation to show the purchase was paid from government funds.
South Dakota also does not have a corporate income tax. South Dakota has a 4.50 percent state sales tax rate, a max local sales tax rate of 4.50 percent, and an average combined state and local sales tax rate of 6.40 percent. South Dakota's tax system ranks 2nd overall on our 2023 State Business Tax Climate Index.
Any person who, with intent to defraud, falsely makes, completes, or alters a written instrument of any kind, or passes any forged instrument of any kind is guilty of forgery.
Wireless Communications Facilities (WCF) are facilities that transmit and/or receive electromagnetic signals usually consisting of an antenna display, connection cables, and a tower structure or other structure used to achieve the necessary elevation. There are two types of such WCF - macrocell and small cell.
The 1% municipal gross receipts tax (MGRT) is in addition to the municipal sales tax. The MGRT can be imposed on alcoholic beverages, eating establishments, lodging accommodations, admissions to places of amusement, athletic, and cultural events.
