Definitions

Official textscstatehouse.gov

For purposes of this chapter:

# (1)

"Company" means any corporation, partnership, limited liability company, or other business entity.

# (2)

"Department" means the Department of Revenue.

# (3)

"Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.

Last amended: 2018 Act No. 257 (H.4009), SECTION 1, eff July 2, 2018. Editor's Note 2018 Act No. 257, SECTION 2, provides as follows: "SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."

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In this chapter (3 sections)

12-69-10 · Short title
12-69-20 · Definitions
12-69-30 · Exemption from state and local sales tax; qualified…

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