SDCL § 10-50C-2 — Cigar shipper license requirements

Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:
(1) File an application with the department on a form prescribed by the department;
(2) Pay a license fee of one hundred dollars;
(3) Hold a South Dakota sales and use tax license issued by the department; and
(4) Be current on the remittance of all applicable state and local taxes.
The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.