10-50C-2. Cigar shipper license requirements.
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;
(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.