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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 33A - Taxation Of Telecommunications Companies
§ 10-33A-1 Definitions.
Universal Citation: SD Codified L § 10-33A-1 (2017)
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.
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