Section 10-45-99 - DefinitionsTerms used in §§ 10-45-99 to 10-45-107, inclusive, mean:
(1) "Department," the Department of Revenue;(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;(3) "Project," the purchase and installation of equipment or machinery;(4) "Project cost," the amount paid in money for a project;(5) "Secretary," the secretary of the Department of Revenue. SL 2001, ch 57, §2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.