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

South Dakota Statutes

§ 10-50-1 — Definition of terms.

South Dakota § 10-50-1

Title 10TAXATION

Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-1 (Definition of terms.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-50-1 (2026).

Text

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.

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.