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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-50C-2: Cigar shipper license requirements.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-50C. CIGAR SHIPMENTS

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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