{"data":{"id":"us-sd/sdcl-10-50c-2","jurisdiction":"us-sd","citation":"SDCL § 10-50C-2","heading":"Cigar shipper license requirements.","body":"Any person located within or outside of this state may obtain a cigar shipper license. An applicant for an initial or renewal cigar shipper license shall:\n(1) File an application with the department on a form prescribed by the department;\n(2) Pay a license fee of one hundred dollars;\n(3) Hold a South Dakota sales and use tax license issued by the department; and\n(4) Be current on the remittance of all applicable state and local taxes.\nThe department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-50C. CIGAR SHIPMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-50C-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7be3835491b91b7d41f397c266c4bc096dc0e4e0a2bb184f0cd5b2be8179adb5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50c-1","next":"us-sd/sdcl-10-50c-3"},"notice":"GroundRules: Original legal text. Not legal advice."}