South Dakota § 10-50-1 Definition of terms.

South Dakota Statutes

§ 10-50-1 — Definition of terms.

South Dakota·Title 10 TAXATION·Ch. 10-49 CIGARETTE TAX

Terms used in this chapter mean:

(1)"Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to § 10-50-9 ;

(2)"Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;

(3)"Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;

(4)"Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;

(5)"Person," any individual, firm, fiduciary, partnership, limit

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Terms used in this chapter mean: (1) "Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to § 10-50-9 ; (2) "Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail; (3) "Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof; (4) "Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter; (5) "Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed; (6) "Sale" or "sell," shall include or apply to gifts, exchanges, and barter; (7) "Secretary," the secretary of revenue; (8) "Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.

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Legislative History

SDC 1939, § 57.3901; SL 1951, ch 452, § 1; SL 1970, ch 78, § 1; SL 1973, ch 2, § 278; SL 1994, ch 351, § 27; SL 1995, ch 72, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 82, § 1; SL 2009, ch 58, § 1; SL 2011, ch 1 (Ex. Ord.