South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:06:01:00 — Definitions
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64:06:01:00. Definitions . The terms used in this chapter
mean:
(1) "Transitory
business," a business which engages in the vending, distribution, or sale
of tangible personal property or products transferred electronically, or
renders services at any place in the state for less than 45 days and does not
become a permanent and continuous business in this state;
(2) "Seasonal
business," a business which is carried on only during certain seasons or
during definite segments of the year, not throughout an entire year;
(3) "Transient
solicitor," a person who engages in the vending, distribution, or sale of
tangible personal property or products transferred electronically, or renders
services at any place in the state temporarily and is not a resident of this
state.
Source: official text