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.
S.D. Admin. R. 41:06:03:10
General Authority: SDCL 41-2-18(2).
Law Implemented: SDCL 41-2-18(2).