South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:35:01:01 — Definitions
Terms used in this article
mean:
(1) "Annual
license," a permit issued for a coin-operated washer or dryer by the
calendar year;
(2) "Coin-operated
washer or dryer," a mechanical washing, drying, or cleaning apparatus designed
or used for the purpose of washing, cleaning, or drying any material of
whatever nature or design and which is activated or continued through the
deposit or surrendering of a coin, token, or other consideration or through the
payment of a consideration based on the use of the machine;
(3) "Department,"
Department of Revenue and Regulation;
(4) "Licensing
agency," the special tax division of the department;
(5) "Municipality,"
all cities and towns organized under the laws of this state; the term does not
include any other political subdivision defined in SDCL 9-1-1 ;
(6) "Operator,"
an agent or employee of an owner who is in actual or constructive charge of a
coin-operated washer or dryer; if a coin-operated washer or dryer is being
purchased under contract, the person having equitable ownership of the
equipment;
(7) "Owner," the
person, firm, or corporation having legal title to a coin-operated washer or
dryer;
(8) "Population,"
the population of a municipality as defined by SDCL 2-14-2(18).
Source: official text