{"data":{"id":"us-sd/sdcl-10-50-1","jurisdiction":"us-sd","citation":"SDCL § 10-50-1","heading":"Definition of terms.","body":"Terms used in this chapter mean:\n(1) \"Consumer,\" any individual who is not a retailer or a licensed distributor or wholesaler pursuant to § 10-50-9;\n(2) \"Dealer,\" or \"retailer,\" any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;\n(3) \"Distributor,\" any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;\n(4) \"Licensed distributor,\" or \"licensed wholesaler,\" a distributor or wholesaler licensed under the provisions of this chapter;\n(5) \"Person,\" any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;\n(6) \"Sale\" or \"sell,\" shall include or apply to gifts, exchanges, and barter;\n(7) \"Secretary,\" the secretary of revenue;\n(8) \"Tobacco products,\" cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9b9b5c6390b6f6a1bece3c5dbcd38b6c54ee9771774feaaf680c9f49470c9714","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-192","next":"us-sd/sdcl-10-50-2"},"notice":"GroundRules: Original legal text. Not legal advice."}