South Dakota § 37-10-10 Presumption as to cost of doing business by wholesaler--Cartage costs.

South Dakota Statutes

§ 37-10-10 — Presumption as to cost of doing business by wholesaler--Cartage costs.

South Dakota § 37-10-10

Title 37TRADE REGULATION

Ch. 37-10UNFAIR CIGARETTE SALES

This text of South Dakota § 37-10-10 (Presumption as to cost of doing business by wholesaler--Cartage costs.) 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 § 37-10-10 (2026).

Text

In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the wholesaler making the sale, the cost of doing business by the wholesaler shall be presumed to be four percent of the basic cost of cigarettes to the wholesaler, plus cartage to the retail outlet, if performed or paid for by the wholesaler, which cartage cost, in the absence of the filing with the secretary of satisfactory proof of a lesser or higher cost, shall be deemed to be one and one-half percent of the basic cost of cigarettes to the wholesaler.

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In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the wholesaler making the sale, the cost of doing business by the wholesaler shall be presumed to be four percent of the basic cost of cigarettes to the wholesaler, plus cartage to the retail outlet, if performed or paid for by the wholesaler, which cartage cost, in the absence of the filing with the secretary of satisfactory proof of a lesser or higher cost, shall be deemed to be one and one-half percent of the basic cost of cigarettes to the wholesaler.