Section 10-46D-1 - Definitions.
10-46D-1. Definitions. Terms used in this chapter mean:
(1) "Department," the Department of Revenue and Regulation;
(2) "Filming date," the first date a person begins the production in South Dakota;
(3) "Person," any person who is engaged in the business of producing nationally or regionally distributed productions;
(4) "Production," a nationally or regionally distributed motion picture, documentary, single television advertisement, or television film made in South Dakota, in whole or in part, for theatrical, television, video, internet, or other viewing. The term does not include the production of television coverage of news and athletic events or any production that contains any obscene material or performance as described in § 22-24-27;
(5) "Project cost," the amount paid in money, credits, property, or other money's worth for a production. The term does not include expenditures made for marketing or advertising a production, other than a television advertisement. Nor does the term include expenditures made for goods and services obtained out of state for which no sales and use taxes were paid pursuant to chapters 10-45 or 10-46;
(6) "Secretary," the secretary of the Department of Revenue and Regulation. (This section is repealed on June 30, 2011 pursuant to SL 2006, ch 57, § 13.)
Source: SL 2006, ch 57, § 1.