Definitions

Terms used in this chapter mean: (1) "Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee; (2) "Department," the South Dakota Department of Revenue; (3) "Direct shipper," a winery that has obtained a wine direct shipper license; (4) "Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes; (5) "Wine carrier," a common carrier that has obtained a wine carrier license; (6) "Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit. Source: SL 2015, ch 196 , § 1, eff. Jan. 1, 2016.