{"data":{"id":"us-sd/sdcl-10-50c-11","jurisdiction":"us-sd","citation":"SDCL § 10-50C-11","heading":"Entities exempt from § 10-50C-10.","body":"The following entities are exempt from the provisions of § 10-50C-10:\n(1) A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50-61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or\n(2) A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"02c0b2051941495c406550c3718eae860dc00c4710946d6dbd775faf1de0dded","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-10","next":"us-sd/sdcl-10-50c-12"},"notice":"GroundRules: Original legal text. Not legal advice."}