Phosphorus-31 NMR static powder spectra and high-resolution magic angle spinning spectra have been obtained for a new heterocyclic compound, cis-2,10-dimethyl[1,2,3]benzothiadiphospholo[2,3b][1,2,3]benzothiadiphosphole (1), which contains a P(III)—P(III) single bond. The homonuclear 31P–31P dipolar interaction manifests itself in both the magic angle spinning spectra and the non-spinning line shape. Under the AX spin pair approximation, analysis of the spinning sidebands in the MAS experiment yields a full characterization of the two 31P chemical shielding tensors. This approximation is confirmed by the exact powder line shape simulation for a homonuclear spin pair. Analysis of the dipolar subspectra also yields the absolute sign of 1J(P,P), which is found to be negative. Keywords: phosphorus–phosphorus single bond, chemical shielding tensors, dipolar NMR, MAS, static line shape.