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).

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 30 SDR 58, effective November 5, 2003. General Authority: SDCL 10-45-5.1. Law Implemented: SDCL 10-1-1 , 10-45-5.1.

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