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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-50D-3

License--Application and renewal requirements--Fee--Deposit

Official textsdlegislature.gov

Effective July 1, 2026
10-50D-3 . License--Application and renewal requirements--Fee--Deposit.
A person located within or outside of this state is eligible for a nicotine product distributor license. To receive an initial or renewal nicotine product distributor license, an applicant shall:

# (1)

File an application with the department on a form prescribed by the secretary;

# (2)

Pay a license fee of one thousand 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 nicotine product distributor license to any applicant who meets the requirements of this chapter.
All moneys collected by the department under this section must be forwarded to the state treasurer for deposit in the nicotine enforcement fund established under § 10-50D-13 .

Last amended: Source: SL 2026, ch 53 , § 5.

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In this chapter (40 sections)
  1. 10-50B-18 · Cigarette importers--Tobacco product manufacturer--Joint…
  2. 10-50B-19 · State directory--Manufacturers--Surety bond--Amount
  3. 10-50B-20 · Disclosure of information--Purposes
  4. 10-50C-1 · Definitions
  5. 10-50C-2 · Cigar shipper license requirements
  6. 10-50C-3 · Period of validity of license--Proration or refund of…
  7. 10-50C-4 · Sale and shipment requirements
  8. 10-50C-5 · Package labeling requirements
  9. 10-50C-6 · Delivery of shipment by common carrier--Requirements
  10. 10-50C-7 · Civil penalty
  11. 10-50C-8 · State jurisdiction--Audit of records
  12. 10-50C-9 · Cigar shipper quarterly returns
  13. 10-50C-10 · Taxes
  14. 10-50C-11 · Entities exempt from § 10-50C-10
  15. 10-50C-12 · Electronic submission of returns--Electronic remittance of…
  16. 10-50C-13 · Sale and shipment without license prohibited--Action by…
  17. 10-50C-14 · Resale of cigars prohibited--Violation as misdemeanor
  18. 10-50C-15 · Promulgation of rules
  19. 10-50D-1 · Definitions
  20. 10-50D-2 · License--Required to distribute--Exemptions--Multiple places…
  21. 10-50D-3 · License--Application and renewal requirements--Fee--Deposit
  22. 10-50D-4 · License--Duration
  23. 10-50D-5 · Recordkeeping requirements--Inspection--Penalty
  24. 10-50D-6 · License revocation--Grounds--Appeal--Sale without…
  25. 10-50D-7 · Retailer--Products from licensee required--Penalty
  26. 10-50D-8 · Direct-to-consumer…
  27. 10-50D-9 · Direct-to-consumer shipping--Civil action and penalty
  28. 10-50D-10 · Direct-to-consumer shipping--Separate violations
  29. 10-50D-11 · Direct-to-consumer shipping--Other provisions unaffected
  30. 10-50D-12 · Direct-to-consumer shipping--Resale prohibited--Penalty
  31. 10-50D-13 · Nicotine enforcement…
  32. 10-50E-1 · Definitions
  33. 10-50E-2 · Communication of nicotine content--Presumptive evidence
  34. 10-50E-3 · License--Required to sell--Vending machines--Application…
  35. 10-50E-4 · License--Required to sell--Penalty
  36. 10-50E-5 · License--Duration--Transfer--Application--Requirements
  37. 10-50E-6 · License--Renewal--Fees--Vending machines
  38. 10-50E-7 · License--Denial--Grounds
  39. 10-50E-8 · Vending machine retailer--Placement limited--Required…
  40. 10-50E-9 · Prohibited acts--Shipment--Sales--Samples--Purchase of…
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