§ 10-45-1 Definition of terms
§ 10-45-1.1 Gross receipts not to include late charge fees
§ 10-45-1.2 Gross receipts not to include refunded sale price of property
§ 10-45-1.3 Gross receipts not to include credit or trade-in value of certain personal property
§ 10-45-1.4 Computation of tax to third decimal place
§ 10-45-1.5 Lease or rental defined–Exclusions
§ 10-45-1.6 Exemption for gross receipts pursuant to contract requiring retailer to display products or signage–Exception
§ 10-45-1.7 Certain nontaxable portions of bundled telecommunications transactions subject to tax
§ 10-45-1.8 Entire gross receipts from sale of bundled transactions subject to tax
§ 10-45-1.9 Bundled transaction defined
§ 10-45-1.10 Distinct and identifiable products–Exclusions
§ 10-45-1.11 One nonitemized price–Exclusions
§ 10-45-1.12 Bundled transaction–Exclusions
§ 10-45-1.13 De minimis defined
§ 10-45-1.14 Gross receipts defined
§ 10-45-1.15 Conditions under which gross receipts include consideration retailer received from third parties
§ 10-45-1.16 Exclusions from definition of gross receipts
§ 10-45-1.17 Telecommunications service defined
§ 10-45-1.18 Definition of terms related to telecommunications service and ancillary services
§ 10-45-1.19 Gross receipts excludes tax imposed by certain chapters and sections
§ 10-45-2 Tax on sale of tangible property
§ 10-45-2.1 Tax on sales of sectional homes–Sectional homes defined
§ 10-45-2.2 Materials incorporated in construction work–Restriction on application of rate increase
§ 10-45-2.3 Conditional or installment sales–Actual cash receipts subject to tax
§ 10-45-2.4 Tax on products transferred electronically
§ 10-45-2.5 Retailer engaged in business of selling tangible personal property, services, and products transferred electronically for use in state
§ 10-45-2.7 Retailers processing orders electronically
§ 10-45-2.8 Retailers that are part of controlled group
§ 10-45-2.9 Retailers having contractual relationship with entity for installation, maintenance, or repair of purchases
§ 10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment
§ 10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment
§ 10-45-4 Tax on receipts from business services
§ 10-45-4.1 Services subject to taxation
§ 10-45-4.2 Certain purchases considered for resale purposes
§ 10-45-5 Tax on receipts from specific enumerated businesses and services
§ 10-45-5.1 Coin operated washers and dryers–License in lieu of tax–Failure to pay fee as misdemeanor–Interest–Collection
§ 10-45-5.2 Services enumerated in standard industrial classification manual subject to tax–Other services subject to tax
§ 10-45-5.3 Tax on oil and gas field services
§ 10-45-5.5 Chemicals purchased for use by lawn and garden services considered purchases for resale
§ 10-45-5.6 Exemptions for charitable organization devoted exclusively to relief of poor, distressed or underprivileged
§ 10-45-6 Tax on utility services
§ 10-45-6.1 Tax on intrastate, interstate, or international telecommunications service–Exemptions
§ 10-45-6.3 Call center defined–Exclusions
§ 10-45-7 Tax on room or parking site rentals to transient guests
§ 10-45-7.1 Exemption for lodging house or hotel membership fees
§ 10-45-8 Tax on admissions to amusements and athletic contests or events
§ 10-45-9 Constitutional and statutory exemptions from taxation
§ 10-45-9.1 Exemption of property sold for lease
§ 10-45-10 Exemption of sales to United States, states, municipalities, charities, and Indian tribes
§ 10-45-10.3 Exemption of freeport merchandise and stocks of merchandise brought as foreign or domestic merchandise into foreign trade zone–Stocks of merchandise defined–Application
§ 10-45-10.4 Exemption of handling fees paid by religious organizations to relief agencies for food distribution through giveaway programs
§ 10-45-11 Exemption of fuel sales otherwise taxed
§ 10-45-11.1 Exemption of goods and services furnished to meet warranty obligation without charge
§ 10-45-11.2 Exemption of sales of motor vehicles exempt from excise tax
§ 10-45-12.1 Services specifically exempt from tax
§ 10-45-12.2 Exemption of engineering, architectural, and surveying services
§ 10-45-12.4 Certain services provided to rural water system by wholly owned cooperative or nonprofit corporation exempt from tax
§ 10-45-12.5 Exemption of certain sales commissions
§ 10-45-12.6 Exemption for credit services by credit bureaus to certain financial institutions
§ 10-45-12.7 Exemption for gross receipts of person officiating amateur sporting event–Exception
§ 10-45-13 Exemption of receipts used for civic and nonprofit associations and purposes
§ 10-45-13.1 Exemption of membership organizations
§ 10-45-13.2 Exemption of fair market value of personal property or service given without charge to exempt organization
§ 10-45-13.3 Exemption of lottery tickets
§ 10-45-13.4 Exemption of gross receipts from library copying charges
§ 10-45-13.5 Exemption of receipts received by the state and political subdivisions from management services provided to nonprofit entity
§ 10-45-14 Exemption of sales to educational institutions and hospitals–Purchases for members or employees taxable–Motor vehicle registration fee–Lists maintained by exempt institutions
§ 10-45-14.2 Ink and newsprint exempt when used to produce shoppers’ guides–Shoppers’ guides defined
§ 10-45-14.4 Packaging and container materials as tax exempt raw material
§ 10-45-14.5 Packaging and container materials sold to retailers exempt
§ 10-45-14.6 Exemption of hospital meals paid for by public entity
§ 10-45-14.7 Exemption of authorized purchases made with food stamps
§ 10-45-14.8 Exemption of authorized purchases of food
§ 10-45-14.9 Exemption of certain insulin sales
§ 10-45-14.10 Exemption of certain drugs
§ 10-45-14.11 Exemption of certain durable medical equipment and prosthetic devices
§ 10-45-14.12 Exemption of certain medical devices
§ 10-45-15 Exemption of seed used for agricultural purposes
§ 10-45-16 Exemption of commercial fertilizer used for agricultural purposes
§ 10-45-16.1 Exemption of pesticides and related products or substances used for agricultural purposes–Use of funds from tax on endoparasiticides and ectoparasiticides
§ 10-45-16.2 Exemption of gross receipts from rental of devices used to apply agricultural fertilizers and pesticides
§ 10-45-16.3 Exemption of gross receipts from rental of agricultural devices owned by conservation district
§ 10-45-18 Exemption of sales of livestock, poultry, ostriches, emus, or rheas other than ultimate retail sale
§ 10-45-18.1 Exemption of gross receipts from sale of live gamebirds by producer to certain nonprofit organizations
§ 10-45-18.2 Exemption of gross receipts from sales of certain animals
§ 10-45-18.3 Exemption of gross receipts from sale of feed and bedding for certain animals
§ 10-45-18.4 Exemption for sale of certain live nondomestic animals
§ 10-45-18.5 Exemption for sale of feed for certain nondomestic animals
§ 10-45-18.6 Exemption for sale of swine or cattle semen
§ 10-45-19 Exemption of fuel used for agricultural or railroad purposes
§ 10-45-19.1 Power charges for irrigation pumps exempt
§ 10-45-19.3 Exemption of bulk water for domestic use
§ 10-45-20 Exemptions applied to taxable services
§ 10-45-20.1 Exemption of payments between members of controlled group–Exception
§ 10-45-20.2 Exemption of payments between members of controlled group–Reimbursement for third-party services to group
§ 10-45-20.3 Controlled group defined
§ 10-45-20.5 Exemption of gross receipts from sale of services rendered–Exception
§ 10-45-20.6 Exemption of gross receipts from sale of certain replacement parts
§ 10-45-21 Tax additional to other occupation and privilege taxes
§ 10-45-22 Addition of tax to price of product or service
§ 10-45-23 Schedule for collection of tax from consumer
§ 10-45-24 Application for retailer permit–Contents and execution–Application for statewide permit–Exceptions
§ 10-45-25 Issuance of retailer permit–Limited to person and place designated–Display in place of business–Effective until canceled or revoked
§ 10-45-26 Refusal of permit to delinquent taxpayer–Bond to secure payment of tax
§ 10-45-27.2 Collection allowance credit for collecting sales tax
§ 10-45-27.3 Filing return and remitting tax–Time for filing and remittance–Extension–Penalty for untimely return or remittance
§ 10-45-29 Deduction allowed for sales refunds
§ 10-45-29.1 Deduction allowed attorneys and accountants for amounts spent on behalf of clients
§ 10-45-30 Bad debts–Deduction from amount upon which tax is calculated–Return deduction allowed–Credit or refund
§ 10-45-30.1 Cash basis reporting and payment
§ 10-45-30.2 Accrual basis reporting and payment
§ 10-45-31 Receipts not issued for taxes remitted
§ 10-45-35 Appeals from decisions of secretary
§ 10-45-37 Jeopardy assessment of sales tax–Lien and distress warrant–Bond to pay tax
§ 10-45-42 Endorsement and return of uncollectible warrant–Liability of officer for failure to issue or execute warrant
§ 10-45-45 Records preserved by persons subject to tax–Inspection by department
§ 10-45-47.1 Promulgation of rules
§ 10-45-48.1 Violation of chapter as criminal offense–Classification
§ 10-45-52 Tax proceeds credited to general fund
§ 10-45-55 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax–Security in lieu of liability–Bonded municipal officials exempt
§ 10-45-58 Materials used by floor laying as purchases for resale
§ 10-45-61 Exemption certificate–Responsibilities of purchaser–Violation as misdemeanor–Retention of certificate–Rules and forms
§ 10-45-61.1 Exemption certificate–Timing–Alternative Information
§ 10-45-62 Exemption of large boats subject to excise tax
§ 10-45-64 Exemption of gaming proceeds
§ 10-45-67 Exemption of natural gas transportation services by pipeline
§ 10-45-68 Exemption for the sale of credit card processing services
§ 10-45-71 Passenger transportation gross receipts tax imposed–Transportation to be within state
§ 10-45-72 Inapplicability of tax
§ 10-45-82 Gross receipts from charge of interest exempted
§ 10-45-83 Pawnbrokers not eligible for exemption
§ 10-45-84 Fee or commission not subject to tax
§ 10-45-85 Temporary vendor to maintain inventory records–Violation as misdemeanor
§ 10-45-86 Temporary vendor to maintain sales receipts–Violation as misdemeanor
§ 10-45-87 Temporary vendor to furnish list of suppliers–Violation as misdemeanor
§ 10-45-88 Review and audit of temporary vendors
§ 10-45-89 Failure to maintain records–Revocation of temporary license
§ 10-45-90 Exemption for gross receipts from certain rodeo services
§ 10-45-91 Admissions to rodeos and related activities taxable
§ 10-45-92 Allowable deductions for auctioneers
§ 10-45-92.1 Retail sales include auctions, consignments, products transferred electronically, and services–Responsibilities of auction clerk and auctioneer
§ 10-45-93 Exemption for gross receipts from international sale of agricultural and industrial equipment
§ 10-45-94 Exemption for gross receipts from direct mail service
§ 10-45-94.1 Direct mail defined
§ 10-45-95 Materials purchased by locksmiths are purchases for resale
§ 10-45-96 Tax on gross receipts of professional employer organization–Deduction available
§ 10-45-97 Professional employer organization defined
§ 10-45-99 Definitions
§ 10-45-100 Extension for remitting sales and use tax on manufacturing equipment
§ 10-45-101 Requirements for extension
§ 10-45-102 Extension applies to full costs and installation fees
§ 10-45-103 Application for extension permit–Permit nontransferable
§ 10-45-104 Secretary to prescribe form and documentation requirements
§ 10-45-105 Fraudulent claim–Tax due constitutes lien in favor of state
§ 10-45-106 Right to hearing on denial of extension request
§ 10-45-107 Promulgation of rules regarding filing extensions
§ 10-45-108 Sourcing of sales and services
§ 10-45-109 Registration and tax collection does not create nexus for other taxes
§ 10-45-110 Exemption for sale of coins, currency, or bullion
§ 10-45-111 Relief from liability for failing to collect tax at new rate–Conditions
§ 10-45-112 Exemption for nonprofit corporations created for fire protection
§ 10-45-113 Exemption for small sales by minors
§ 10-45-114 Exemption–Coaches
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 45 - Retail Sales and Service Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Auction sale: as used in this chapter means the offering for sale or selling of personal property to the highest bidder or offering for sale or selling of personal property at a high price and then offering the personal property at successive lower prices until a buyer is secured. See South Dakota Codified Laws 37-14-2
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Chambers: A judge's office.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • door to door sale: means , except as provided by §. See South Dakota Codified Laws 37-24-5.1
  • drug: as used in this chapter shall include all medicines and preparations recognized in the United States Pharmacopoeia or National Formulary for internal or external use, and any substance or mixtures of substances intended to be used for the cure, mitigation, or prevention of disease of either man or domestic animal. See South Dakota Codified Laws 39-15-1
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • food: as used in this title shall include all substances used as food, drink, confectionery, or condiment by man or other animals, whether simple, mixed, or compound, and all substances or ingredients to be added to foods for any purpose. See South Dakota Codified Laws 39-4-1
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Improper: includes theft, bribery, misrepresentation, breach, or inducement of a breach of a duty to maintain secrecy, or espionage through electronic or other means. See South Dakota Codified Laws 37-29-1
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • misbranded: as used in this chapter , shall apply to all substances used as food or which enter into the composition of food, the package, or label of which shall bear any statement, design, or device regarding such substance or the ingredients contained therein which shall be false, deceptive, or misleading in any particular, and to any food product which is falsely branded as to the state, territory, or country in which it is manufactured or produced. See South Dakota Codified Laws 39-4-7
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation. See South Dakota Codified Laws 2-14-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • offer to sell: includes every attempt to dispose of a business opportunity for value or solicitation of an offer to purchase a business opportunity. See South Dakota Codified Laws 37-25A-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes individual, partnership, limited liability company, corporation, and association. See South Dakota Codified Laws 39-8-1
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See South Dakota Codified Laws 2-14-2
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). Source: OCC
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • sell: includes every contract or agreement of sale, contract to sell, disposition of a business opportunity or interest in a business opportunity for value. See South Dakota Codified Laws 37-25A-1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Venue: The geographical location in which a case is tried.
  • Whips: Assistants to the floor leaders who are also elected by their party conferences. The Majority and Minority Whips (and their assistants) are responsible for mobilizing votes within their parties on major issues. In the absence of a party floor leader, the whip often serves as acting floor leader.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2