South Dakota § 10-45-99 Definitions.

South Dakota Statutes

§ 10-45-99 — Definitions.

South Dakota § 10-45-99

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX

This text of South Dakota § 10-45-99 (Definitions.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-45-99 (2026).

Text

Terms used in §§ to 10-45-107 , inclusive, mean:

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

(2)"Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46 ;

(3)"Project," the purchase and installation of equipment or machinery;

(4)"Project cost," the amount paid in money for a project;

(5)"Secretary," the secretary of the Department of Revenue.

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Terms used in §§ to 10-45-107 , inclusive, mean: (1) "Department," the Department of Revenue; (2) "Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46 ; (3) "Project," the purchase and installation of equipment or machinery; (4) "Project cost," the amount paid in money for a project; (5) "Secretary," the secretary of the Department of Revenue.