SDCL § 35-12B-1: Definitions.

Terms used in this chapter mean:

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

(2) "Department," the South Dakota Department of Revenue;

(3) "Direct shipper," a winery that has obtained a wine direct shipper license;

(4) "Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes;

(5) "Wine carrier," a common carrier that has obtained a wine carrier license;

(6) "Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit.