South Dakota Statutes
§ 10-33A-1 — Definitions.
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.
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Legislative History
SL 2003, ch 58, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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