10-45-99. Definitions.Terms used in §§10-45-99 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. Source: SL 2001, ch 57, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code