10-50C-10. Taxes.
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 prescribed pursuant to § 10-50-61 based upon the manufacturer's cost, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. The cigar shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period.
Source: SL 2021, ch 52, § 10, eff. Jan. 1, 2022.
Structure South Dakota Codified Laws
Section 10-50C-1 - Definitions.
Section 10-50C-2 - Cigar shipper license requirements.
Section 10-50C-3 - Period of validity of license--Proration or refund of license fee prohibited.
Section 10-50C-4 - Sale and shipment requirements.
Section 10-50C-5 - Package labeling requirements.
Section 10-50C-6 - Delivery of shipment by common carrier--Requirements.
Section 10-50C-7 - Civil penalty.
Section 10-50C-8 - State jurisdiction--Audit of records.
Section 10-50C-9 - Cigar shipper quarterly returns.
Section 10-50C-11 - Entities exempt from § 10-50C-10.
Section 10-50C-12 - Electronic submission of returns--Electronic remittance of tax.
Section 10-50C-14 - Resale of cigars prohibited--Violation as misdemeanor.