10-50C-9. Cigar shipper quarterly returns.
A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.
The return must include:
(1)The business name, address, and cigar shipper license number of the cigar shipper;
(2)The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;
(3)The name and address of shipment recipients in this state during the quarterly period;
(4)The name of any common carrier used to deliver each shipment; and
(5)The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period.
Source: SL 2021, ch 52, § 9, 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.