{"data":{"id":"us-sd/sdcl-10-50-3","jurisdiction":"us-sd","citation":"SDCL § 10-50-3","heading":"Tax imposed on cigarettes held for sale--Rates of tax.","body":"A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:\nClass A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.\nClass B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0b816953d6528fab4c7ea71f6083092e97bd3e6066f6e67673cd01fd5dc14403","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-2","next":"us-sd/sdcl-10-50-4"},"notice":"GroundRules: Original legal text. Not legal advice."}