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.