{"data":{"id":"us-sd/sdcl-10-45-99","jurisdiction":"us-sd","citation":"SDCL § 10-45-99","heading":"Definitions.","body":"Terms used in §§ 10-45-99 to 10-45-107, inclusive, mean:\n(1) \"Department,\" the Department of Revenue;\n(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;\n(3) \"Project,\" the purchase and installation of equipment or machinery;\n(4) \"Project cost,\" the amount paid in money for a project;\n(5) \"Secretary,\" the secretary of the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-99","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"85ea3601ae2bc53beff40c55da2a39a8c405adab00b6c4649c8f19191abd9d7e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-98","next":"us-sd/sdcl-10-45-100"},"notice":"GroundRules: Original legal text. Not legal advice."}