S.D. Codified Laws § 10-50C-2

Current through the 2024 Legislative Session

Section 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.

SDCL 10-50C-2

SL 2021, ch 52, §2, eff. Jan. 1, 2022.

Added by S.L. 2021, ch. 52,s. 2, eff. 1/1/2022.