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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-99

Definitions

Official textsdlegislature.gov

Terms used in §§ 10-45-99 to 10-45-107 , inclusive, mean:

# (1)

"Department," the Department of Revenue;

# (2)

"Business," a business that has purchased and is installing tangible personal property in the form of equipment or machinery for direct use in a manufacturing, fabricating, or processing business, which is subject to sales or use tax pursuant to chapter 10-45 or 10-46 ;

# (3)

"Project," the purchase and installation of equipment or machinery;

# (4)

"Project cost," the amount paid in money for a project;

# (5)

"Secretary," the secretary of the Department of Revenue.

Last amended: Source: SL 2001, ch 57 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: view the official text

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In this chapter (40 sections)
  1. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  2. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  3. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  4. 10-45-82 · Gross receipts from charge of interest exempted
  5. 10-45-83 · Pawnbrokers not eligible for exemption
  6. 10-45-84 · Fee or commission not subject to tax
  7. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  8. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  9. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  10. 10-45-88 · Review and audit of temporary vendors
  11. 10-45-89 · Failure to maintain records--Revocation of temporary license
  12. 10-45-90 · Exemption for gross receipts from certain rodeo services
  13. 10-45-91 · Admissions to rodeos and related activities taxable
  14. 10-45-92 · Allowable deductions for auctioneers
  15. 10-45-93 · Exemption for gross receipts from international sale of…
  16. 10-45-94 · Exemption for gross receipts from direct mail service
  17. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  18. 10-45-96 · Tax on gross receipts of professional employer…
  19. 10-45-97 · Professional employer organization defined
  20. 10-45-98 · Temporary help services not subject to § 10-45-96
  21. 10-45-99 · Definitions
  22. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  23. 10-45-101 · Requirements for extension
  24. 10-45-102 · Extension applies to full costs and installation fees
  25. 10-45-103 · Application for extension permit--Permit nontransferable
  26. 10-45-104 · Secretary to prescribe form and documentation requirements
  27. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  28. 10-45-106 · Right to hearing on denial of extension request
  29. 10-45-107 · Promulgation of rules regarding filing extensions
  30. 10-45-108 · Sourcing of sales and services
  31. 10-45-109 · Registration and tax collection does not create nexus for…
  32. 10-45-110 · Exemption for sale of coins, currency, or bullion
  33. 10-45-111 · Relief from liability for failing to collect tax at new…
  34. 10-45-112 · Exemption for nonprofit corporations created for fire…
  35. 10-45-113 · Exemption for small sales by minors
  36. 10-45-114 · Exemption--Coaches
  37. 10-45A-1 · Definition of terms
  38. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  39. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  40. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
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