{"data":{"id":"us-sd/sdcl-10-50c-10","jurisdiction":"us-sd","citation":"SDCL § 10-50C-10","heading":"Taxes.","body":"A cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the wholesale purchase price, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. If there is no wholesale purchase price, the cigar shipper shall remit the tax prescribed pursuant to § 10-50-61 based upon the manufacturer's cost, as defined in this chapter, for any cigars sold and shipped to a consumer in this state. The cigar shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4b81f08fc705e325801c5dfc51b4810c5f710c386ea0570d3fa2a870a266b02b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-9","next":"us-sd/sdcl-10-50c-11"},"notice":"GroundRules: Original legal text. Not legal advice."}