SDCL § 37-10-4: Sales between wholesalers permitted at less than cost--Basic cost to be charged.

When one wholesaler sells cigarettes to another wholesaler, the former shall not be required to include in his selling price to the latter, "cost to the wholesaler," as provided by §§ 37-10-9 and 37-10-10, except that no such sale shall be made at a price less than the basic cost of cigarettes, as defined in § 37-10-1, but the latter wholesaler, upon resale to a retailer or for consumption or use, shall be deemed to be the wholesaler governed by the provisions of §§ 37-10-5 to 37-10-10, inclusive.