South Dakota § 10-50C-1 Definitions.

South Dakota Statutes

§ 10-50C-1 — Definitions.

South Dakota·Title 10 TAXATION·Ch. 10-50A ESCROW FUND FOR TOBACCO LITIGATION

Terms used in this chapter mean:

(1)"Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;

(2)"Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;

(3)"Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;

(4)"Department," the Department of Revenue;

(5)"Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

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Terms used in this chapter mean: (1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco; (2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter; (3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee; (4) "Department," the Department of Revenue; (5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

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