Entities exempt from § 10-50C-10

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The following entities are exempt from the provisions of § 10-50C-10 :

# (1)

A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50 -61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or

# (2)

A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state.

Last amended: Source: SL 2021, ch 52 , § 11, eff. Jan. 1, 2022.

Source: view the official text

In this chapter (40 sections)

10-50B-11 · Master Settlement Agreement monies to be deposited in…
10-50B-12 · 10-50B-12. Repealed by SL 2001, ch 152, § 10
10-50B-13 · Revocation of license--Hearing--Reinstatement
10-50B-14 · Repeal of SL 2010, ch 68 upon holding of…
10-50B-15 · Assignment to state of manufacturer's interest in money in…
10-50B-16 · Amendment of escrow agreement to execute…
10-50B-17 · Manufacturer not relieved of obligations by assignment
10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
10-50B-19 · State directory--Manufacturers--Surety bond--Amount
10-50B-20 · Disclosure of information--Purposes
10-50C-1 · Definitions
10-50C-2 · Cigar shipper license requirements
10-50C-3 · Period of validity of license--Proration or refund of…
10-50C-4 · Sale and shipment requirements
10-50C-5 · Package labeling requirements
10-50C-6 · Delivery of shipment by common carrier--Requirements
10-50C-7 · Civil penalty
10-50C-8 · State jurisdiction--Audit of records
10-50C-9 · Cigar shipper quarterly returns
10-50C-10 · Taxes
10-50C-11 · Entities exempt from § 10-50C-10
10-50C-12 · Electronic submission of returns--Electronic remittance of…
10-50C-13 · Sale and shipment without license prohibited--Action by…
10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
10-50C-15 · Promulgation of rules
10-50D-1 · Definitions
10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
10-50D-3 · License--Application and renewal requirements--Fee--Deposit
10-50D-4 · License--Duration
10-50D-5 · Recordkeeping requirements--Inspection--Penalty
10-50D-6 · License revocation--Grounds--Appeal--Sale without…
10-50D-7 · Retailer--Products from licensee required--Penalty
10-50D-8 · Direct-to-consumer…
10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
10-50D-10 · Direct-to-consumer shipping--Separate violations
10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty
10-50D-13 · Nicotine enforcement…
10-50E-1 · Definitions
10-50E-2 · Communication of nicotine content--Presumptive evidence

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