{"data":{"id":"us-sd/sdcl-10-50c-1","jurisdiction":"us-sd","citation":"SDCL § 10-50C-1","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Cigar\", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;\n(2) \"Cigar shipper,\" any person who has obtained a cigar shipper license pursuant to this chapter;\n(3) \"Common carrier,\" a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;\n(4) \"Department,\" the Department of Revenue;\n(5) \"Manufacturer's cost,\" the total of all costs incurred in the process of producing a cigar; and\n(6) \"Wholesale purchase price,\" the consideration paid by a cigar shipper to acquire cigars.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0afd42a4b0e30c2da136267aa5698dd56375896e5c3d3ddaf33db87b695acb84","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50b-20","next":"us-sd/sdcl-10-50c-2"},"notice":"GroundRules: Original legal text. Not legal advice."}