Title 10, TAXATION

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.

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…

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.

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…

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…

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; (…

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…

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…

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…

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.

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 …

The attorney general may bring a civil action in circuit court for any violation of § 10-50D-8 . In addition to injunctive or any other relief, the court may impose, for a first violation of § 10-50D-8 , a civil penalty in the amount of one thousand dollars or five times the reta…

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…

A licensee shall keep complete records of all nicotine products held in the licensee's inventory and all nicotine products sold by the licensee, in a manner set forth in rules promulgated by the secretary pursuant to chapter 1-26 . The records must include information detailing t…

The secretary may, during normal business hours, inspect the records and premises of any licensee, and may conduct an investigation to determine whether the licensee has violated any provision of this chapter or rule promulgated thereunder. The secretary shall conduct an inspecti…

If the secretary receives information of a violation by any licensee of any provision of this chapter, the secretary must investigate the alleged violation. If there is substantial evidence to support that a violation of any provision of this chapter has occurred, the secretary m…

If a licensee is determined to have violated a provision of §§ 10-50E-8 to 10-50E-10 , inclusive, or a provision of chapter 34-46 , the secretary must assess a penalty according to the following schedule: (1) For a first violation, a fine of five hundred dollars; (2) For a second…

If the license of a retailer is revoked pursuant to § 10-50E-13 , the retailer must: (1) Destroy all nicotine products possessed by the retailer, at the time of the revocation, in accordance with all state and federal requirements related to hazardous materials; or (2) Return all…

If a licensee is determined to have violated any provision of this chapter, the licensee may appeal an action or decision of the secretary, in the same manner as provided in chapter 1-26 . Source: SL 2026, ch 54 , § 15, eff. Jan. 1, 2027. Effective January 1, 2027

The department shall promulgate rules, in accordance with chapter 1-26 , to: (1) Establish a procedure for an initial and a renewal license application under this chapter, and the information required in the application; (2) Provide for the manner in which nicotine products must …

There is created a nicotine enforcement fund. The department shall administer the fund. The purpose of the fund is to defray expenses associated with the enforcement of this chapter. Moneys collected under this chapter must be forwarded to the state treasurer to be deposited into…

Any communication by, or on behalf of, the manufacturer, distributor, or retailer of a nicotine product, which indicates that the product contains a nicotine analog, constitutes presumptive evidence that the product contains a nicotine analog. Source: SL 2026, ch 54 , § 3, eff. J…

A retailer shall secure a license under this chapter to sell a nicotine product in this state. A separate application and a separate license are required for each place of business of a retailer where a nicotine product is sold at retail. Each vending machine that sells a nicotin…

A retailer who sells a nicotine product in this state, without a license issued pursuant to this chapter, is subject to a fine of five hundred dollars, per day, imposed by the department, except as provided in § 10-50E-5 . Source: SL 2026, ch 54 , § 17, eff. Jan. 1, 2027. Effecti…

A license issued under § 10-50E-3 is valid through December thirty-first following the issuance of the license, unless the license is revoked sooner by the secretary pursuant to this chapter. A license is valid if a pending application to renew a license is in the possession of t…

A licensee may apply to the department for a renewal of the license within: (1) Sixty days prior to the expiration of the license; or (2) Three days after the expiration of the license. For retailers where at least fifty percent of the annual gross income in a year for the place …

The department shall deny an application made under § 10-50E-3 or 10-50E-6 if the applicant: (1) Provides any false information; (2) Is under the age of twenty-one years; (3) Is not current on the remittance of all applicable state and local taxes; or (4) Has been convicted of, o…

A vending machine retailer may place a vending machine within an establishment licensed pursuant to chapter 35-4 , or within a licensed gaming establishment as defined in § 42-7B-4 , if the vending machine is placed in an area of the establishment in which access is denied to per…

A licensee may not: (1) Ship, or cause to be shipped, a nicotine product to an individual to be consumed by the individual, except as otherwise provided in chapter 10-50C or under provisions of chapter 10-50D ; (2) Sell, or offer to sell, a nicotine product to a person under the …

Non - ad valorem tax, as used in this chapter, shall mean any tax other than an ad valorem real property tax. Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210.

Notwithstanding any other provision of law, gross receipts as defined in this chapter do not include any tax imposed by this chapter and chapters 10-45 , 10-45D , 10-52A , and 10-52B , that is separately stated on the invoice, bill of sale, or similar document given to the purcha…

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property in the nature of a capital asset which is used directly …

For purposes of this chapter, any new resolution or amendment enacted by a municipality that changes the boundaries of the municipality is effective on the first day of the first calendar quarter following at least ninety days notification by the municipality to the secretary of …

For the purposes of the tax imposed by this chapter, the transportation of tangible personal property and passengers shall be taxed only if the origins and destination of the property or passenger are within the same municipality. Source: SL 2002, ch 64 , § 44.

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requir…

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

In addition to any other tax imposed by a municipality under this chapter, a municipality may impose a gross receipts tax, subject to the provisions of §§ 10-52-20 , 10-52-21 , 10-52-24 , and 10-52-25 . The rate of tax authorized by this section may not exceed one percent and mus…

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of this chapter, except upon fuel used for motor vehicles, by ordinance enacted by its local governing board. However, no tax may be levied on the sale, use, stor…

Any incorporated municipality imposing a non - ad valorem tax in accordance with § 10-52-2 may issue municipal non - ad valorem tax revenue bonds pursuant to this section and chapter 6-8B in anticipation of the collection of the taxes. The bonds shall be payable solely from the c…

Any incorporated municipality within this state may impose any non - ad valorem tax in accordance with the provisions of chapters 10-52 and 10-52A at a municipally owned airport outside the municipality's corporate limits by ordinance enacted by its local governing board. The mun…

A municipality of the second and third class as defined by § 9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax …

A municipality may not impose both a municipal non - ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in § 10-52-2.2 . Source: SL 1980, ch 106 , § 4.

A municipality which has warranted indebtedness in an amount which is fifty percent or more of its current budget, may, upon a two - thirds vote of the members of its governing body, adopt a non - ad valorem tax of one percent over and above the other limits allowed by this chapt…

No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93 , § 3; SL 2001, ch 56 , § 17.

No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 . Source: SL 1984, ch …

To impose a tax pursuant to § 10-52-19 , the governing body of a municipality shall specify in the ordinance the purpose of, and the minimum amount to be generated from, the tax. The governing body shall submit the ordinance to the capital improvement board of the municipality, e…