South Dakota Codified Laws
Chapter 45C - Uniform Sales And Use Tax Administration Act
Section 10-45C-1 - Definitions.

10-45C-1. Definitions.
As used in this chapter:
(a)"Agreement," means the Streamlined Sales and Use Tax Agreement;
(b)"Certified automated system," means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction;
(c)"Certified service provider," means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;
(d)"Person," means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity;
(e)"Sales tax," means the tax levied under chapter 10-45;
(f)"Seller," means any person making sales, leases, or rentals of personal property or services;
(g)"State," means any state of the United States and the District of Columbia;
(h)"Use tax," means the tax levied under chapter 10-46.

Source: SL 2002, ch 64, §1.

Structure South Dakota Codified Laws