Section 10-33A-1 - Definitions. - South Dakota Statutes

10-33A-1. Definitions. Terms used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue and Regulation;
(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 and Regulation;
(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, § 82.