{"data":{"id":"us-sd/sdcl-10-33a-1","jurisdiction":"us-sd","citation":"SDCL § 10-33A-1","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Department,\" the South Dakota Department of Revenue;\n(2) \"Engaging in business,\" carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;\n(3) \"Secretary,\" the secretary of the Department of Revenue;\n(4) \"Telecommunications company,\" any person, as defined by § 2-14-2, trustee, lessee, receiver, or municipality providing any telecommunications service as defined in § 10-33A-2;\n(5) \"Telecommunications gross receipts tax,\" the gross receipts tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-33A. TAXATION OF TELECOMMUNICATIONS COMPANIES"],"source_url":"https://sdlegislature.gov/Statutes/10-33A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5645bde52633c6355ccc8fc6d97f9a4e627597671ed798bd8be7a9fcd4b20736","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-33-30","next":"us-sd/sdcl-10-33a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}