South Dakota Codified Laws 10-33A-1. Definitions
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Terms used in this chapter mean:
(1) “Department,” the South Dakota Department of Revenue;
Terms Used In South Dakota Codified Laws 10-33A-1
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- Trustee: A person or institution holding and administering property in trust.
(2) “Engaging in business,” carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;
(3) “Secretary,” the secretary of the Department of Revenue;
(4) “Telecommunications company,” any person, as defined by § 2-14-2, trustee, lessee, receiver, or municipality providing any telecommunications service as defined in § 10-33A-2;
(5) “Telecommunications gross receipts tax,” the gross receipts tax imposed by this chapter.
Source: SL 2003, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.