South Dakota Statutes

§ 10-50C-2 — Cigar shipper license requirements.

South Dakota § 10-50C-2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-50AESCROW FUND FOR TOBACCO LITIGATION

This text of South Dakota § 10-50C-2 (Cigar shipper license requirements.) 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-2 (2026).

Text

Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:

(1)File an application with the department on a form prescribed by the department;
(2)Pay a license fee of one hundred dollars;
(3)Hold a South Dakota sales and use tax license issued by the department; and (4) Be current on the remittance of all applicable state and local taxes. The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.

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Legislative History

SL 2021, ch 52, § 2, eff. Jan. 1, 2022.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-50C-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50C-2.