South Dakota Codified Laws 10-50C-2. Cigar shipper license requirements
Current as of: 2023 | Check for updates
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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:
(1) File an application with the department on a form prescribed by the department;
Terms Used In South Dakota Codified Laws 10-50C-2
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) Pay a license fee of one hundred dollars;
(3) Hold a South Dakota sales and use tax license issued by the department; and
(4) Be current on the remittance of all applicable state and local taxes.
The department shall issue a cigar shipper license to any applicant who meets the requirements of this chapter.
Source: SL 2021, ch 52, § 2, eff. Jan. 1, 2022.