Terms used in this chapter, except where the context clearly requires otherwise, mean:
(1)"Basic cost of cigarettes," the invoice cost of cigarettes to the retailer or wholesaler, as the case may be, or the replacement cost of cigarettes to the retailer or wholesaler, as the case may be, in the quantity last purchased, whichever is lower, less all trade discounts and customary discounts for cash to which shall be added the full face value of any stamps which may be required by any cigarette tax act of this state and by ordinance of any municipality thereof in effect or hereafter enacted, if not already included by the manufacturer in his list price;
(2)"Cigarettes," any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco
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Terms used in this chapter, except where the context clearly requires otherwise, mean: (1) "Basic cost of cigarettes," the invoice cost of cigarettes to the retailer or wholesaler, as the case may be, or the replacement cost of cigarettes to the retailer or wholesaler, as the case may be, in the quantity last purchased, whichever is lower, less all trade discounts and customary discounts for cash to which shall be added the full face value of any stamps which may be required by any cigarette tax act of this state and by ordinance of any municipality thereof in effect or hereafter enacted, if not already included by the manufacturer in his list price; (2) "Cigarettes," any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover which is made of paper or any other substance or material, excepting tobacco; (3) "Person," any individual, firm, association, company, private, public, cooperative or communal corporation, club, agency, or trust, however formed, and any receiver, trustee, fiduciary, or guardian; (4) "Retailer," any person who operates a store, stand, booth, or concession for the purpose of making sales of cigarettes at retail including sales through vending machines; (5) "Sale," any transfer for a consideration, exchange, barter, gift, offer for sale, and distribution in any manner or by any means whatsoever; (6) "Secretary," the secretary of revenue of the State of South Dakota; (7) "Sell at retail," "sale at retail" and "retail sales," any transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or usual conduct of the seller's business, to the purchaser for consumption or use, including sales through vending machines; (8) "Sell at wholesale," "sale at wholesale" and "wholesale sales," any bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesaler's business, to a retailer for the purpose of resale; (9) "Wholesaler," shall be synonymous with the term "distributor," as defined in § 10-50-1 , and shall include any person who: (a) Purchases cigarettes directly from the manufacturer; (b) Purchases cigarettes from any other person who purchases from the manufacturer and who acquires such cigarettes solely for the purpose of bona fide resale to retail dealers or to other persons for the purpose of bona fide resale to retail dealers or to other persons for the purpose of resale only; or (c) Services retail outlets, including vending machine routes operated by the maintenance of an established place of business for the purchase of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes. Nothing contained in this chapter shall prevent a person from qualifying in different capacities as both a wholesaler and retailer under the applicable provisions of this chapter.