701. DEFINITIONS.

The definitions in Section 201 apply to this Chapter. In addition, in this Chapter, except where context clearly indicates a different meaning:

1. “Gross receipts” means the amount received in money, credits, property, or other money’s worth in consideration of sales at retail within the Rosebud Reservation, without any deduction on account of the cost of the property sold, the cost of materials used, the cost of labor or services purchased, amounts paid for interest or discounts, or any other expenses whatsoever, no shall any deduction be allowed for losses. Discount for any purpose allowed and taken on sales shall not be included as gross receipts, nor shall the sale price of property returned by customers when the full sale price thereof is refunded either in case or by credit. On all sales of retailers, valued in money, when such sales are made under conditional sales contract, or under other forms of sale wherein the payment of the principal sum thereunder be extended over a period longer than sixty days from the date of sale thereof, only such portion of the sale amount thereof shall be accounted, for the purpose of imposition of tax imposed by this Chapter, as has actually been received in cash by the retailer during each quarterly period as defined herein;
2. “Relief agency” means the Tribe, State any county, city and county, city, or district thereof, or any agency engaged in actual relief work;
3. “Retail sale” or “Sale at retail” means the sale of either tangible personal property or services, or both tangible personal property and services to the consumer or user thereof, or to any person for any purpose other than for resale; the sale of natural or artificial gas, electric energy, water, and communication service to consumer or users; and the sale of tickets or admissions to places of amusement or athletic contests;
4. “Retailer” includes every person engaged in the business of selling tangible goods, wares, or merchandise at retail, or the furnishing of gas, electricity, water, and communication service, and tickets or admissions to places of amusement and athletic events as provided in this Chapter. “Retailer” also includes every person subject to the tax imposed by Section 706 and 708. The isolated or occasional sale of tangible personal property at retail by a person who does not hold himself out as engaging in the business of selling such tangible personal property at retail does not constitute such person a retailer;
5. “Sale” means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration;
6. “Agricultural purposes” means the producing, raising or growing and harvesting of food or fiber upon agricultural land, including dairy products, livestock and crops. The services of custom harvesters, chemical applicators, fertilizer spreaders, hay grinders and cultivators are considered agricultural purposes.