SDCL § 10-50C-9 — Cigar shipper quarterly returns

A cigar shipper shall file a quarterly return with the department on or before the fifteenth day of the month following each quarterly period even if no business was transacted during the reporting period.
The return must include:
(1) The business name, address, and cigar shipper license number of the cigar shipper;
(2) The total wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of cigars shipped to recipients in this state during the quarterly period;
(3) The name and address of shipment recipients in this state during the quarterly period;
(4) The name of any common carrier used to deliver each shipment; and
(5) The date, cigar brand, quantity, and wholesale purchase price, as defined in this chapter, or manufacturer's cost, as defined in this chapter, of each shipment, along with any taxes remitted by the purchaser during the quarterly period.