South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50E-1 — Definitions
Effective January 1, 2027
10-50E-1 . Definitions.
Terms used in this chapter mean:
(1) "Alternative nicotine product," a noncombustible product containing nicotine from any source or a nicotine analog that is intended for human consumption, whether chewed, absorbed, dissolved, ingested, inhaled, or consumed by any other means. The term does not include any vapor product or any product regulated as a drug, food, or device by the United States Food and Drug Administration under the Food, Drug and Cosmetic Act, 21 U.S.C chapter 9 subchapter V (January 1, 2026);
(2) "Department," the Department of Revenue;
(3) "Licensee," a person licensed under the provisions of this chapter;
(4) "Nicotine analog," a substance that:
(a) Has a chemical structure substantially similar to the chemical structure of nicotine;
(b) Has, or is represented to have, an effect on the central nervous system similar to the chemical nicotine; and
(c) Is manufactured, formulated, sold, distributed, or marketed with the intent to avoid the provisions of this chapter;
(5) "Nicotine product," an alternative nicotine product, tobacco product, or vapor product;
(6) "Retailer," a person engaged in the business of selling a nicotine product to an individual for any purpose other than resale;
(7) "Secretary," the secretary of the department;
(8) "Tobacco product," cigarettes, cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part;
(9) "Vapor product," a noncombustible product containing nicotine or a nicotine analog that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, which can be used to produce vapor or aerosol from nicotine or a nicotine analog in a solution. The term includes, but is not limited to, any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device, and a consumable nicotine or nicotine analog solution suitable for use in a vapor product, and any component or part, whether sold with the product or separately. The term does not include any product approved by the United States Food and Drug Administration for sale as a tobacco cessation product and marketed and sold solely for that purpose;
(10) "Vending machine," a device that dispenses nicotine products to an individual for any purpose other than resale. The term does not include a self-service display; and
(11) "Vending machine retailer," a person engaged in the business of selling a nicotine product from vending machines.
Source: official text