S.D. Codified Laws § 34-46-19

Current through the 2024 Legislative Session

Section 34-46-19 - Smoking permitted in certain retail tobacco stores

The provisions of §§ 34-46-13 to 34-46-15, inclusive, do not apply to any retail tobacco store that meets the following requirements:

(1) Generates sixty-five percent of its annual gross income from the sale of tobacco, tobacco products, and accessories for such products;

(2) Is enclosed by solid walls or windows, a ceiling, and a solid door that provides egress to the outdoors; and

(3) Does not allow the consumption of alcoholic beverages on the premises.

Any retail tobacco store meeting the requirements of this section shall annually report to the Department of Revenue, on a form prescribed by the department, the revenue generated from the sale of tobacco, tobacco products, and accessories for such products as a percentage of annual gross income.

SDCL 34-46-19

SL 2009, ch 171, §7, approved eff. Nov. 10, 2010; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.