A wildlife processing facility is any person or entity that has a South Dakota sales tax license to operate a business that receives, possesses, or has in custody any wild animal, as defined in § 41-1-1, belonging to another person for purposes of picking, skinning, cleaning, freezing, processing, or storage.

Source: 35 SDR 47, effective September 8, 2008.

General Authority: SDCL 41-2-18(2).

Law Implemented: SDCL 41-2-18(2).