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48 chapters · 579 sections in this title.
SDCL § 37-10-1 Definition of terms
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Terms used in this chapter, except where the context clearly requires otherwise, mean: (1) "Basic cost of cigarettes," the invoice cost of cigarettes to the retailer or wholesaler, as the case may be, or the replacement cost of cigarettes to the retailer or wholesaler, as the cas…
SDCL § 37-10-10 Presumption as to cost of doing business by wholesaler--Cartage costs
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In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the wholesaler making the sale, the cost of doing business by the wholesaler shall be presumed to be four percent of the basic cost of cigarettes to th…
SDCL § 37-10-11 Purchases outside ordinary trade channels not considered in determining costs
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In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of such cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside the ordinary channels of trade, may not be used as a basis for justifying a price lower than one base…
SDCL § 37-10-12 Cost survey as evidence of cost to retailer or wholesaler
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Where a cost survey, pursuant to recognized statistical and cost accounting practices, has been made for the trading area in which the offense is committed, to establish the lowest cost to the retailer and the lowest cost to the wholesaler, such cost survey shall be deemed compet…
