Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-50D-1 Definitions
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Terms used in this chapter mean: (1) "Alternative nicotine product," a noncombustible product containing nicotine from any source or a nicotine analog that is intended for human consumption, whether chewed, absorbed, dissolved, ingested, inhaled, or consumed by any other means. T…
SDCL § 10-50D-10 Direct-to-consumer shipping--Separate violations
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Each shipment, transport, or attempted shipment or transport, of nicotine products in violation of § 10-50D-8 constitutes a separate violation. Source: SL 2026, ch 53 , § 12. Effective July 1, 2026
SDCL § 10-50D-11 Direct-to-consumer shipping--Other provisions unaffected
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Unless otherwise expressly provided, the penalties or remedies, or both, under §§ 10-50D-9 and 10-50D-10 are in addition to any other penalties and remedies available under any other law of this state. Nothing in §§ 10-50D-9 and 10-50D-10 prohibits the collection of any applicabl…
SDCL § 10-50D-12 Direct-to-consumer shipping--Resale prohibited--Penalty
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An alternative nicotine product shipped or transported under § 10-50D-8 is only for personal use and may not be resold. A violation of this section is a Class 1 misdemeanor. Source: SL 2026, ch 53 , § 15. Effective July 1, 2026
Nicotine enforcement fund--Administration--Purpose--Moneys--Expenditures
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There is created a nicotine enforcement fund. The Department of Revenue shall administer the fund. The purpose of the fund is to defray expenses associated with the enforcement of this chapter. Moneys collected under § 10-50-11 and this chapter must be forwarded to the state trea…
SDCL § 10-50D-2 License--Required to distribute--Exemptions--Multiple places of business
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A person, except a licensed distributor or licensed wholesaler under chapter 10-50 , shall secure a license pursuant to this chapter, prior to selling nicotine products in this state for resale. If a person owns or operates more than one place of business selling nicotine product…
SDCL § 10-50D-3 License--Application and renewal requirements--Fee--Deposit
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A person located within or outside of this state is eligible for a nicotine product distributor license. To receive an initial or renewal nicotine product distributor license, an applicant shall: (1) File an application with the department on a form prescribed by the secretary; (…
SDCL § 10-50D-4 License--Duration
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Unless otherwise provided in this section, a nicotine product distributor license is valid from July first through June thirtieth. A license is valid for an additional three days if an application for a new license is in the possession of the department before midnight on the thi…
SDCL § 10-50D-5 Recordkeeping requirements--Inspection--Penalty
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A nicotine product distributor shall maintain, for at least three years, all documentation detailing the manufacturer, address of the manufacturer, and sales, of all nicotine products. A nicotine product distributor shall submit to an inspection of inventory, products, and docume…
SDCL § 10-50D-6 License revocation--Grounds--Appeal--Sale without license--Penalty
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The secretary may revoke a nicotine product distributor license for failure to comply with any provision of state law. A person aggrieved by the revocation may, in writing, request a contested case hearing before the secretary. The request must be received by the department withi…
SDCL § 10-50D-7 Retailer--Products from licensee required--Penalty
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A nicotine product retailer may buy or receive nicotine products only from a licensee, or a licensed distributor or licensed wholesaler under chapter 10-50 . A violation of this section is a Class 2 misdemeanor. Source: SL 2026, ch 53 , § 9. Effective July 1, 2026
SDCL § 10-50D-8 Direct-to-consumer shipping--Prohibition--Exceptions--Requirements--Audit of records
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A person who is engaged in the business of selling or distributing nicotine products may not ship or transport, or cause to be shipped or transported, nicotine products directly to any consumer in this state, except as provided in this section or in chapter 10-50C . This section …
SDCL § 10-50D-9 Direct-to-consumer shipping--Civil action and penalty
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The attorney general may bring a civil action in circuit court for any violation of §