10-33A-1. Definitions.
84 words·~1 min read·
/sd/title-10/chapter-10-33/10-33a-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.