Commission Minutes | previous page

Hearing on Orders to Show Cause for Failure to Pay CY 2024 Gross Receipt Tax
January 13, 2026, 10:00 A.M. CST
Matthew Training Center, Foss Building
Pierre, South Dakota

MINUTES OF COMMISSION HEARING

      Commission Chairman Chris Nelson called the hearing to order at 10:00 A.M. CST. Present in the Matthew Training Center, in the Foss Building in Pierre, the location noticed for public attendance and participation, were Commissioner Kristie Fiegen; Commission Advisor Greg Rislov; Commission Attorney Kristen Edwards; Staff Attorneys Jennie Fuerst, Amanda Reiss and Logan Schaefbauer; Staff Analysts Darren Kearney, Brittany Mehlhaff, Eric Paulson, Joseph Rezac and Patrick Steffensen; Consumer Affairs Manager Deb Gregg; Deputy Executive Director & Finance Manager Cindy Kemnitz and Administrative Staff Janeth Merriman.

       Joining the meeting by telephone was Commissioner Gary Hanson.

Telecommunications

TC25-039 - In the Matter of Aquarius Silver LLC’s Failure to Timely Pay the Gross Receipts Tax

TC25-040 - In the Matter of Cliq Communications LLC dba Cliq Mobile’s Failure to Timely Pay the Gross Receipts Tax

TC25-042 - In the Matter of Go Technology Management, LLC’s Failure to Timely Pay the Gross Receipts Tax

TC25-043 - In the Matter of Hello Mobile Telecom, LLC’s Failure to Timely Pay the Gross Receipts Tax  

TC25-044 - In the Matter of Lux Mobile USA, Inc.’s Failure to Timely Pay the Gross Receipts Tax 

TC25-045 - In the Matter of Mobile 13, Inc.’s Failure to Timely Pay the Gross Receipts Tax 

TC25-047 - In the Matter of Wrazzle, Inc.’s Failure to Timely Pay the Gross Receipts Tax 

TC25-049 - In the Matter of Power Mobile, LLC’s Failure to Timely Pay the Gross Receipts Tax 

TC25-051 - In the Matter of Q Link Wireless LLC’s Failure to Timely Pay the Gross Receipts Tax 

TC25-052 - In the Matter of Ready Wireless LLC dba Affinity Cellular and Club Cellular’s Failure to Timely Pay the Gross Receipts Tax 

TC25-053 - In the Matter of RSCU Mobile LLC’s Failure to Timely Pay the Gross Receipts Tax 

TC25-054 - In the Matter of Splash Cellular LLC’s Failure to Timely Pay the Gross Receipts Tax  

TC25-055 - In the Matter of Volt Mobile Inc.’s Failure to Timely Pay the Gross Receipts Tax  

TC25-057 - In the Matter of Working Assets Funding Service Inc. dba Credo Long Distance’s Failure to Timely Pay the 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.

      Commissioner Nelson moved that the Commission enter a default judgment pursuant to SDCL 1-26-20 in Dockets TC25-039, TC25-040, TC25-042, TC25-043, TC25-044, TC25-045, TC25-047, TC25-049, TC25-051, TC25-052, TC25-053, TC25-054, TC25-055 and TC25-057 and revoke the Certificate of Authority of Working Assets Funding Service Inc. dba Credo Long Distance 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.  Regarding the remaining companies which do not hold a Certificate of Authority from the Commission, specifically Aquarius Silver LLC, Cliq Communications LLC dba Cliq Mobile, Go Technology Management, LLC, Hello Mobile Telecom, LLC, Lux Mobile USA, Inc., Mobile 13, Inc., Wrazzle, Inc., Power Mobile, LLC, Q Link Wireless LLC, Ready Wireless LLC dba Affinity Cellular and Club Cellular, RSCU Mobile LLC, Splash Cellular LLC and Volt Mobile Inc. 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 13, 2026