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Hearing on Orders to Show Cause for Failure to Pay CY 2023 Gross Receipt Tax
January 14, 2025, 9:00 A.M. CST
Matthew Training Center, Foss Building
Pierre, South Dakota

MINUTES OF COMMISSION HEARING

      Commission Chairperson Kristie Fiegen called the hearing to order at 9:00 A.M. CST. Present in the Matthew Training Center, in the Foss Building in Pierre, the location noticed for public attendance and participation, were Commissioners Gary Hanson and Chris Nelson; Commission Attorney Kristen Edwards; Staff Attorneys Jennie Fuerst and Amanda Reiss; Finance Manager Cindy Kemnitz; and Administrative Staff Janeth Merriman.

Telecommunications

TC24-042 - In the Matter of Approved Contact, LLC’s Failure to Timely Pay the Gross Receipts Tax

TC24-043 - In the Matter of COMTECH 21, LLC’s Failure to Timely Pay Gross Receipts Tax

TC24-044 - In the Matter of Rocket Mobile, LLC’s Failure to Timely Pay Gross Receipts Tax

TC24-045 - In the Matter of Sarver Corporations’ Failure to Timely Pay Gross Receipts Tax

TC24-046 - In the Matter of Square Mobile Inc.s’ Failure to Timely Pay Gross Receipts Tax

TC24-047 - In the Matter of Welncentivize LLC dba Chosen Wireless’ Failure to Timely Pay Gross Receipts Tax

      Upon the hearing being called to order, it was noted that no representative from the Respondent Companies listed above was in appearance. 

      Ms. Amanda Reiss, staff attorney, stated that the companies listed in Exhibit 1 have been contacted regarding to their failure to timely pay gross receipts tax (GRT) for CY 2023. Ms. Reiss recommended the Commission issue a default judgment and assess a ten percent penalty per month on the delinquent gross receipts tax and prohibit Approve Contact LLC, Rocket Mobile LLC, Sarver Corporation, Square Mobile Inc., and Welncentivize from being able to do business in the State of South Dakota until all fees and penalties are paid. Ms. Reiss recommended the Commission revoke the Certificate of Authority of Comtech 21, LLC and assess a penalty for failure to pay the gross receipt tax.

      Commissioner Hanson moved that the Commission enter a default judgment pursuant to SDCL 1-26-20 in Dockets TC24-042, TC24-043, TC24-044, TC24-045, TC24-046, and TC24-047 and revoke the Certificate of Authority of Comtech 21, LLC and assess a penalty for failure to pay the gross receipt tax. If the company does not pay the delinquent Gross Receipts Tax that is due including a 10% penalty for each month of delinquency, the company shall be prohibited from doing business in the State of South Dakota until all fees and penalties are paid in full.  As for Approve Contact LLC, Rocket Mobile LLC, Sarver Corporation, Square Mobile Inc., and Welncentivize if the company does not pay the delinquent Gross Receipts Tax that is due including a 10% penalty for each month of delinquency, the company shall be prohibited from doing business in the State of South Dakota until all fees and penalties are paid in full. Motion carried 3-0.

/s/ Janeth A. Merriman          .
Janeth A. Merriman
Administrative Specialist
puc@state.sd.us
January 14, 2025