SDCL § 10-50C-1: Definitions.

Terms used in this chapter mean:

(1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;

(2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;

(3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;

(4) "Department," the Department of Revenue;

(5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and

(6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.