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.