South Dakota Statutes
§ 10-50C-11 — Entities exempt from §
South Dakota § 10-50C-11
This text of South Dakota § 10-50C-11 (Entities exempt from §) 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 § 10-50C-11 (2026).
Text
The following entities are exempt from the provisions of § 10-50C-10 :
(1)A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50 -61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or (2) A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state.
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Legislative History
SL 2021, ch 52, § 11, eff. Jan. 1, 2022.
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Bluebook (online)
South Dakota § 10-50C-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50C-11.