41:06:03:10Wildlife processing facility defined.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
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.