10-50C-2. Cigar shipper license requirements.
Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:
(1)File an application with the department on a form prescribed by the department;
(2)Pay a license fee of one hundred dollars;
(3)Hold a South Dakota sales and use tax license issued by the department; and
(4)Be current on the remittance of all applicable state and local taxes.
The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.
Source: SL 2021, ch 52, § 2, 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.