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.