South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:04 — Thirty-day credit
No licensed distributor
or wholesaler of cigarettes may, directly or indirectly or through a subsidiary
or affiliate corporation or by any officer, director, stockholder, employee, or
partner of a subsidiary or affiliate corporation, give or advance money or
credit to a retailer; that is, no sale or delivery of cigarettes may be made to
a retailer except on terms which require payment by the purchaser within 30 days. Every
delivery of cigarettes shall be accompanied by an invoice of sale or a delivery
slip giving the date of delivery of the cigarettes.
Source: official text