801. DEFINITIONS.

The definitions in Section 201 apply to this Chapter. In addition, in this Chapter unless the context otherwise plainly requires.

1. “Storage” means and included any keeping or retention within the Reservation for use or other consumption within the Reservation for any purpose except sale in the regular course of business.
2. “Use” means and includes the exercise of right or power over tangible personal property incidental to the ownership of that property, except that it shall not include the sale of the property in the regular course of business. “Use” shall also include the use of the types of services, the gross receipts from the sale of which are to be included in the measure of the tax imposed by Chapter 7 of this Code, and any amendments thereto.
3. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for consideration. A transaction, whereby the possession of a property is transferred but the seller retains the title as security for the payment of the price, shall be deemed a purchase.
4. “Purchase price” or “sale price” means the total amount for which personal property is sold, including any services that are part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, interest charged, losses or any other expense whatsoever, provided that cash discounts allowed and taken on sales shall not be included.
5. “Tangible personal property” means tangible goods, wares, merchandise, gas and electricity when furnished or delivered to consumers or users within the Reservation.
6. “Retailer” means and includes every person performing services within the Reservation or engaged in the business of selling tangible personal property for use, storage or other consumption within the meaning of this Chapter. However, if in the opinion of the Tax Commission, it is necessary for the efficient administration of this Chapter to regard any salesmen, representative, truckers, peddlers or canvassers as agents of the dealers, distributors, supervisors, employees or person under whom they operate or from whom they obtain the tangible personal property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, employers or persons, the Tax Commission may so regard them and may regard the dealers, distributors, supervisors, employers or persons as retailers for purpose of this Chapter.
7. “Retailer maintaining a place of business within the Reservation” or any like term shall mean an d include any retailer having or maintaining within the Rosebud Reservation, directly or by a subsidiary, an officer, distribution house, sales house, warehouse or other place of business, or any agents operating within the Reservation under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent is located here permanently or temporarily or whether such retailer or subsidiary is admitted to do business within the Reservation pursuant to the laws of the United States or the Rosebud Sioux Tribe.
8. “Within the Reservation” means within the exterior boundaries of the Rosebud Reservation and includes all territory within such boundaries regardless of ownership.
9. “Included in the measure of tax” means that the tangible personal property or the service was purchased from a retailer licensed under Chapter 7 of this Code and that retailer has included the tax in the amount received from the sale.
10. For the purpose of this Chapter and Chapter 7 of this Code, “fair market value” means the price at which a willing seller and willing buyer will trade. Fair market value shall be determined at the time of purchase. If a public corporation is supplying tangible personal property that will be used in the performance of a contract, fair market value shall be determined pursuant to SDCL 5-18-5.1.