Title 10 — TAXATION

No stamps evidencing payment of the tax prescribed in § 10-50-3 shall be in a denomination of less than one cent and whenever the tax at the rate therein prescribed shall be a specified amount plus a fractional part of one cent, the package or carton shall be stamped for the next…

Such appeal shall be perfected by the serving of a copy of the notice of appeal upon the secretary of revenue and filing the same with the clerk of courts of the county in which the appeal is taken, together with the filing with said clerk of courts of a bond to the State of Sout…

The court may grant equitable relief and may order the treasurer to pay the amount of the relief, with interest at the rate of eighteen percent per year to the aggrieved taxpayer. If the appeal was taken without probable cause, the court may double or triple costs as the case may…

The first thirty million dollars in revenue collected annually pursuant to this chapter must be deposited in the general fund. The next two million dollars in excess of thirty million dollars collected annually must be deposited in the tobacco prevention and reduction trust fund …

There is established in the state treasury a special revenue fund to be known as the cigarette stamp purchasing fund. Source: SL 1994, ch 102 , § 1.

In addition to the taxes and fees imposed by this chapter, the secretary of revenue may recover the cost of any stamps or other indicia that are required to be affixed to packages of cigarettes from those licensees affixing said stamps or indicia. The amount so recovered shall be…

Any cigarette on which a tax has been paid, the payment being evidenced by the affixing of the stamp, is not subject to a further tax under this chapter. However, any person, who possesses two thousand or more cigarettes that do not bear a tax stamp indicating that the South Dako…

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Credit for damaged or unfit cigarette packages; (2) Refund for unused stamps and other indicia; (3) The definition of cigarette wholesaler; (4) Licensing, including bonding and filing license a…

In addition to the tax imposed by § 10-50-3 , there is imposed, whether or not a sale occurs, a tax upon all tobacco products in this state and upon any person engaged in business as a licensed distributor or licensed wholesaler thereof, at the rate of thirty-five percent of the …

Tobacco dealers may purchase tobacco products and cigarettes only from wholesalers and distributors licensed by the State of South Dakota who have paid all taxes as required by this chapter on the tobacco products or cigarettes sold to the dealer. A violation of this section is a…

On or before the fifteenth day of each calendar month, each person required to pay the tax imposed by § 10-50-61 shall report, on forms prescribed by the secretary, the amount and type of tobacco products manufactured or brought into this state during the month preceding the mont…

The Legislature is the exclusive regulator of all matters relating to the use of tobacco products. Nothing prohibits a person or a public entity from voluntarily regulating the use of tobacco products on the person's or entity's property. Source: SL 1995, ch 72 , § 15.

Repealed by SL 2003, ch 74 , §§ 22 to 25. 10-50-72 Definition of terms. 10-50-73 Manufacturer to certify participation or compliance--Form--Delivery--Contents. 10-50-74 Certification update--Supplemental certification. 10-50-75 Inclusion of brand families--Requirements--No limita…

Any cigarettes or tobacco products found at any place in this state that have been imported in violation of §§ 10-50-65 to 10-50-67 , inclusive, are declared to be contraband goods and may be seized without a warrant by the secretary, agents or employees of the secretary, or any …

Relief for violation of §

Nothing contained in this chapter shall be construed to impose a tax on any transaction the taxation of which by this state is prohibited by the Constitution of the United States. Source: SL 1937, ch 243 , § 5; SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL…

Terms used in §§ 10-50-72 to 10-50-92 , inclusive, mean: (1) "Brand family," all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including menthol, lights, kings, and 100s and any brand name …

Any tobacco product manufacturer whose cigarettes are sold in this state whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries shall execute and deliver a certification that, as of the date certified, the tobacco product manufa…

A tobacco product manufacturer shall update the brand families list included in its certification thirty days prior to any addition to or modification of its brand families by executing and delivering to the secretary a supplemental certification. Source: SL 2003, ch 74 , § 3.

A tobacco product manufacturer may not include a brand family in its certification unless: (1) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is to be deemed its cigarettes for purposes of calculating its payments under t…

Each tobacco product manufacturer shall maintain all invoices and documentation of sales and such other information relied upon for the certification for a period of six years, unless otherwise required by law to be maintained for a greater period of time. Source: SL 2003, ch 74 …

The secretary shall annually develop and publish on the Department of Revenue's internet website no later than May fifteenth of each year, a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements o…

The secretary may not include or retain in the directory the name or brand families of any nonparticipating manufacturer that fails to provide the required certification or whose certification the secretary determines is not in compliance with §§ 10-50-72 to 10-50-92 , inclusive,…

Any tobacco product manufacturer excluded or removed from the directory may request a contested case hearing before the secretary. A request for hearing shall be made within sixty days of the manufacturer's exclusion or removal from the directory, and shall contain the evidence s…

The impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes or tobacco products in this state and when said tax is paid by any other person such payment shall be considered as an advance payment and shall thereaf…

No later than twenty days after the end of each calendar quarter, and more frequently if so directed by the secretary, each distributor and wholesaler shall submit information concerning each nonparticipating manufacturer as the secretary requires to facilitate compliance with §§…

In addition to the information required to be submitted pursuant to §§ 10-50-72 to 10-50-92 , inclusive, the secretary may require a distributor, wholesaler, or tobacco product manufacturer to submit information, including samples of the packaging or labeling of each brand family…

No distributor or wholesaler or other person may: (1) Affix a South Dakota cigarette tax stamp to a package or other container of cigarettes, or pay South Dakota cigarette tax on cigarettes of a tobacco product manufacturer or brand family not included in the directory; or (2) Se…

Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families listed or retained in the directory, appoint and continually engag…

A nonparticipating manufacturer shall provide notice to the secretary thirty calendar days prior to termination of the authority of an agent established by § 10-50-83 and shall further provide proof to the satisfaction of the secretary of the appointment of a new agent no less th…

Any nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as required by §§ 10-50-72 to 10-50-92 , inclusive, shall be deemed to have appointed the secretary of state as its agent and may be proceeded against in courts of t…

The secretary may disclose to the attorney general any information received under §§ 10-50-72 to 10-50-92 , inclusive, and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of §§ 10-50-72 to 10-50-92 , inclusive, and chapte…

The attorney general may require a nonparticipating manufacturer to provide proof from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with chapter 10-50B , of the amount of money in the fund being held in …

Any cigarettes that have been sold, offered for sale, or possessed for sale in violation of §§ 10-50-72 to 10-50-92 , inclusive, are contraband goods and may be legally seized, without a warrant, by the secretary, the secretary's agents or employees, or by any law enforcement off…

The secretary, for purposes of §§ 10-50-72 to 10-50-92 , inclusive, may promulgate rules pursuant to chapter 1-26 concerning the procedures, forms, and contents for: (1) The certification process for tobacco product manufacturers; (2) The reporting requirements for distributors a…

Each person, except a retailer, engaging in the business of selling cigarettes or tobacco products in this state, including any distributor or wholesaler, shall secure a license therefore from the secretary of revenue. A separate application and license is required for each whole…

The attorney general may seek an injunction to restrain a threatened or actual violation of §§ 10-50-72 to 10-50-92 , inclusive. In any action brought by the state to enforce the provisions of §§ 10-50-72 to 10-50-92 , inclusive, the court shall award the state the recovery of it…

The first report required of a distributor or wholesaler under §§ 10-50-72 to 10-50-92 , inclusive, is due July 15, 2003, the tobacco product manufacturer certifications required under §§ 10-50-72 to 10-50-92 , inclusive, are due August 15, 2003, and the secretary shall have the …

If a court of competent jurisdiction finds that the provisions of §§ 10-50-72 to 10-50-92 , inclusive, and of chapter 10-50B conflict and cannot be harmonized, then the provisions of chapter 10-50B shall control. If any provision of §§ 10-50-72 to 10-50-92 , inclusive, causes cha…

No person who is engaged in the business of selling or distributing cigarettes or tobacco products may ship or transport, or cause to be shipped or transported, cigarettes or tobacco products to any consumer in the state. This section applies regardless of whether the person enga…