10-50-61. Wholesale tax on tobacco products--Credit for tax paid.
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 wholesale purchase price of such tobacco products. Such tax shall be imposed at the time the distributor or wholesaler brings or causes to be brought into this state tobacco products for sale; makes, manufactures, or fabricates tobacco products in this state for sale in this state; or ships or transports tobacco products to dealers in this state to be sold by those dealers. For the purposes of this chapter, wholesale purchase price is the price for which a manufacturer sells tobacco products to a licensed distributor or licensed wholesaler exclusive of any discount or other reduction.
Any licensed distributor or licensed wholesaler who has paid tax pursuant to this section and subsequently sells the tobacco products to another licensed distributor or licensed wholesaler for resale, or sells the tobacco products outside of this state, shall receive a credit for the tax paid pursuant to this section on such tobacco products.
Source: SL 1995, ch 72, §2; Initiated Measure 2 approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2014, ch 65, §4.
Structure South Dakota Codified Laws
Section 10-50-1 - Definition of terms.
Section 10-50-2 - Number of cigarettes in package.
Section 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax.
Section 10-50-4 - Stamps affixed to evidence tax payment--Samples excepted.
Section 10-50-5 - Denominations of stamps--Fractional parts of cent.
Section 10-50-7 - Transactions constitutionally exempt from taxation.
Section 10-50-10 - Contents of application for license.
Section 10-50-11 - Fee for distributor or wholesaler license--Reduced fee for part of year.
Section 10-50-12 - Display of license--Duration--Return of license on revocation.
Section 10-50-14 - Annual renewal of license--Fee.
Section 10-50-15 - Revocation of license or registration--Appeal.
Section 10-50-18 - Stamps secured and sold by secretary--Discount.
Section 10-50-19 - Payment for stamps after purchase--Bond or depository agreement required.
Section 10-50-20 - Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
Section 10-50-20.1 - Refund for stamped cigarettes destroyed by distributor.
Section 10-50-21 - Use or possession of counterfeit stamp as felony--Reuse of stamp.
Section 10-50-25 - Authorization to nonresident to affix stamps--Sale of stamps.
Section 10-50-27 - Agreement by nonresident to permit examination of records.
Section 10-50-29 - Authorized nonresident as licensed distributor.
Section 10-50-30 - Distributor to affix stamps.
Section 10-50-31 - Dealer to return unstamped cigarettes.
Section 10-50-32 - Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell.
Section 10-50-35 - Unstamped cigarettes as contraband--Seizure without warrant.
Section 10-50-36 - Forfeiture and destruction of contraband cigarettes.
Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion.
Section 10-50-38 - Act of agent as act of principal.
Section 10-50-39 - Monthly reports by distributors--Contents and time of filing.
Section 10-50-42 - Investigations and taking of testimony.
Section 10-50-43 - Subpoena of witnesses and evidence in department hearings.
Section 10-50-46 - Application for hearing by secretary--Notice of grant or denial of hearing.
Section 10-50-48 - Secretary's order after hearing--Copy to applicant.
Section 10-50-49 - Appeal from secretary to circuit court--Notice of appeal.
Section 10-50-51 - Relief granted by circuit court--Costs.
Section 10-50-52 - Disposition of proceeds of tax.
Section 10-50-58 - Cigarette stamp purchasing fund established.
Section 10-50-59 - Recovery of cigarette stamp costs--Deposit of funds.
Section 10-50-60 - Promulgation of rules.
Section 10-50-61 - Wholesale tax on tobacco products--Credit for tax paid.
Section 10-50-64 - Voluntary regulation of use of tobacco products.
Section 10-50-66 - Seizure and destruction of contraband tobacco products.
Section 10-50-67 - Relief for violation of §10-50-65.
Section 10-50-72 - Definition of terms.
Section 10-50-73 - Manufacturer to certify participation or compliance--Form--Delivery--Contents.
Section 10-50-74 - Certification update--Supplemental certification.
Section 10-50-75 - Inclusion of brand families--Requirements--No limitation on rights of State.
Section 10-50-76 - Maintenance of records--Exception.
Section 10-50-78 - Exclusion from directory--Cure.
Section 10-50-79 - Hearing and appeal.
Section 10-50-81 - Secretary may require additional information.
Section 10-50-84 - Notice to secretary of agent's authority--Termination or appointment of agent.
Section 10-50-87 - Financial information to be made available to attorney general.
Section 10-50-88 - Declaration of contraband--Seizure, forfeiture and destruction.
Section 10-50-89 - Promulgation of rules--Certification, reporting and directory.
Section 10-50-91 - Schedule of reports--Publication--Pre-publication sales, distribution, etc.
Section 10-50-92 - Conflict with other law.
Section 10-50-100 - Injunction for actual or threatened violation.
Section 10-50-101 - Civil action for violation--Civil penalty.
Section 10-50-102 - Separate violations.
Section 10-50-103 - Forfeiture of products, profits, and benefits.
Section 10-50-105 - Provider of roll-your-own machine is cigarette manufacturer--Exception.
Section 10-50-106 - Only products in directory to be used in roll-your-own machine.