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. 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.
South Dakota Legal Code