South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50-9
License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense
Each person, except a retailer, engaging in the business of selling cigarettes or tobacco products in this state, including any distributor or wholesaler, shall secure a license therefore from the secretary of revenue. A separate application and license is required for each wholesale outlet if a person owns or controls more than one place of business dealing in cigarettes or tobacco products. Each person selling cigarettes or tobacco products at retail shall register with the Department of Revenue. A separate registration is required for each retail outlet operated within the state. No fee may be charged for this registration.
Any person, except a retailer, who sells, offers for sale, or possesses with intent to sell, any cigarettes or tobacco products, without a license or registration commits a petty offense.
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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 Repealed by SL 1982, ch 28, § 51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 Repealed by SL 2007, ch 66, §§ 4 to 7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