Definition of terms.

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10-50-1. Definition of terms.

Terms used in this chapter mean:

(1)"Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §10-50-9;

(2)"Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;

(3)"Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;

(4)"Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;

(5)"Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;

(6)"Sale" or "sell," shall include or apply to gifts, exchanges, and barter;

(7)"Secretary," the secretary of revenue;

(8)"Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.

Source: SDC 1939, §57.3901; SL 1951, ch 452, §1; SL 1970, ch 78, §1; SL 1973, ch 2, §278; SL 1994, ch 351, §27; SL 1995, ch 72, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2005, ch 82, §1; SL 2009, ch 58, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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