South Dakota

10th

highest in the U.S.

18.84%
combined wireless tax rate

Comparative Tax Rate - Wireless vs. Other Goods (%)

Wireless taxes and fees are more than triple the sales tax for other goods and services.

Why so much?

Tax / ChargeTax %
State sales tax4.00%
State gross receipts tax4.00%
local option sales tax2.00%
911 excise2.56%
TRS fee0.31%
PUC fee0.15%
Universal Service Fund (Federal)5.82%
TOTAL TRANSACTION TAX18.84%
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Sources: Methodology from COST, “50-State Study and Report on Telecommunications Taxation,” May 2005. Updated July 2014 using state statutes, FCC data, and local ordinances.

Average Revenue Per Unit (ARPU): $48.79 per Cellular Telephone and Internet Association, July 2014.