South Dakota § 35-12B-1 Definitions.

South Dakota Statutes

§ 35-12B-1 — Definitions.

South Dakota·Title 35 ALCOHOLIC BEVERAGES·Ch. 35-12A DIRECT SHIPMENTS OF WINE

Terms used in this chapter mean:

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

(2)"Department," the South Dakota Department of Revenue;

(3)"Direct shipper," a winery that has obtained a wine direct shipper license;

(4)"Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes;

(5)"Wine carrier," a common carrier that has obtained a wine carrier license;

(6)"Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit.

Free access — add to your briefcase to read the full text and ask questions with AI

Terms used in this chapter mean: (1) "Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee; (2) "Department," the South Dakota Department of Revenue; (3) "Direct shipper," a winery that has obtained a wine direct shipper license; (4) "Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes; (5) "Wine carrier," a common carrier that has obtained a wine carrier license; (6) "Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit.

South Dakota § 35-12B-1 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.