South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-8
Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected
The impact of the tax levied by this chapter is hereby declared to be on the vendee, user, consumer, or possessor of cigarettes or tobacco products in this state and when said tax is paid by any other person such payment shall be considered as an advance payment and shall thereafter be added to the price of the cigarettes or tobacco products and recovered from the ultimate consumer or user. In making a sale of cigarettes or tobacco products in this state a distributor may separately state and show upon the invoice covering such sale the amount of tax on the cigarettes or tobacco products sold. The provisions of this section shall in no way affect the method of collection of such tax on cigarettes as now provided by existing law.
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In this chapter (40 sections)
- 10-50-1 · Definition of terms
- 10-50-2 · Number of cigarettes in package
- 10-50-3 · Tax imposed on cigarettes held for sale--Rates of tax
- 10-50-4 · Stamps affixed to evidence tax payment--Samples excepted
- 10-50-5 · Denominations of stamps--Fractional parts of cent
- 10-50-6 · Stamped cigarettes not subject to further tax--Person in…
- 10-50-7 · Transactions constitutionally exempt from taxation
- 10-50-8 · Impact of tax borne by consumer--Separate statement on…
- 10-50-9 · License required of distributors and…
- 10-50-10 · Contents of application for license
- 10-50-11 · Fee for distributor or wholesaler license--Reduced fee for…
- 10-50-12 · Display of license--Duration--Return of license on revocation
- 10-50-13 · Transfer of license to different location or…
- 10-50-14 · Annual renewal of license--Fee
- 10-50-15 · Revocation of license or registration--Appeal
- 10-50-16 · Sale of cigarettes after license or registration revocation…
- 10-50-17 · 10-50-17. Repealed by SL 1982, ch 28, § 51
- 10-50-18 · Stamps secured and sold by secretary--Discount
- 10-50-19 · Payment for stamps after purchase--Bond or depository…
- 10-50-20 · Resale of stamps prohibited--Redemption of unused and…
- 10-50-21 · Use or possession of counterfeit stamp as felony--Reuse of…
- 10-50-22 · 10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7
- 10-50-25 · Authorization to nonresident to affix stamps--Sale of stamps
- 10-50-26 · Bond or depository agreement required of authorized…
- 10-50-27 · Agreement by nonresident to permit examination of records
- 10-50-28 · Appointment of attorney by authorized nonresident--Service…
- 10-50-29 · Authorized nonresident as licensed distributor
- 10-50-30 · Distributor to affix stamps
- 10-50-31 · Dealer to return unstamped cigarettes
- 10-50-32 · Sale of unstamped cigarettes as misdemeanor--Subsequent…
- 10-50-33 · Display or possession of unstamped cigarettes as evidence of…
- 10-50-34 · Enforcement powers of department…
- 10-50-35 · Unstamped cigarettes as contraband--Seizure without warrant
- 10-50-36 · Forfeiture and destruction of contraband cigarettes
- 10-50-37 · Confiscation of unstamped cigarettes not required if no…
- 10-50-38 · Act of agent as act of principal
- 10-50-39 · Monthly reports by distributors--Contents and time of filing
- 10-50-40 · Records preserved by distributors, wholesalers and dealers
- 10-50-41 · Examination of distributor's, wholesaler's, and dealer's…
- 10-50-42 · Investigations and taking of testimony