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99 chapters · 1,878 sections in this title.
SDCL § 10-50C-1 Definitions
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Terms used in this chapter mean: (1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco; (2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter; (3) "Common carrier," a carrier that holds itsel…
SDCL § 10-50C-10 Taxes
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A cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the wholesale purchase price, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. If there is no wholesale purchase price, the cigar shipper shall remit the tax p…
SDCL § 10-50C-11 Entities exempt from § 10-50C-10
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The following entities are exempt from the provisions of § 10-50C-10 : (1) A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50 -61 on cigars brought into this state that were …
SDCL § 10-50C-12 Electronic submission of returns--Electronic remittance of tax
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The cigar shipper shall file a return required to be filed pursuant to § 10-50C-9 by electronic means with the department. The cigar shipper shall remit any taxes required to be remitted pursuant to § 10-50C-10 by electronic means to the department. Source: SL 2021, ch 52 , § 12,…
