South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:01 - Administration
Chapter 64:01:01 - Administration of department
Section 64:01:01:42 - Definitions of terms used in recordkeeping and retention regulations

(1) "Database management system," a software system that controls, relates, retrieves, and provides accessibility to data stored in a database;

(2) "Electronic data interchange" or "EDI technology," the computer-to-computer exchange of business transactions in a standardized structured electronic format;

(3) "Hard copy," any documents, records, reports, or other data printed on paper;

(4) "Machine-sensible record," a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or stored in or by an imaging system such as microfilm, microfiche, or storage-only imaging systems;

(5) "Storage-only imaging system," a system of computer hardware and software that provides for the storage, retention, and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image;

(6) "Taxpayer," any person subject to any of the taxes or fees provided for in SDCL chapters 10-45, 10-45 D, 10-46, 10-46A, 10-46B, 10-47B, and 10-52A.