South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50-11 — Fee for distributor or wholesaler license--Reduced fee for part of year

Each application for a distributor or wholesaler license shall be accompanied by a fee of one hundred fifty dollars. If the applicant for a license has not entered upon the business of selling cigarettes or tobacco products until after the first day of January in any year, then the fee for a license during the remainder of the fiscal year is one - half the amount set forth in this section.

Last amended: Source: SL 1937, ch 243 , § 2; SDC 1939, § 57.3903; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 1966, ch 157 , § 14; SL 1970, ch 78 , § 3; SL 1995, ch 72 , § 9. Effective July 1, 2026 10-50-11 . Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited. Each application for a distributor or wholesaler license shall be accompanied by a fee of one thousand dollars. If the applicant for a license has not entered upon the business of selling cigarettes

Source: official text