South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:44:01:13 — Definition of retail establishment
Pirnat, Marge
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2012-06-21T15:14:00Z
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64:44:01:13. Definition
of retail establishment. The term, retail establishment, as used in SDCL 10-50-105 means any tobacco retailer, distributor, wholesaler, or manufacturer that allows the use of a roll-your-own machine to produce cigarettes, regardless of whether a fee is charged for the use of the machine. The term also includes any establishment that allows the use of a roll-your-own machine for any type of fee, regardless of whether tobacco products are sold at the establishment.
Source: official text