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10-33A-1Definitions.

Terms used in this chapter mean:

(1)    "Department," the South Dakota Department of Revenue;

(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.


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