35-12B-1. Definitions.
Terms used in this chapter mean:
(1)"Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee;
(2)"Department," the South Dakota Department of Revenue;
(3)"Direct shipper," a winery that has obtained a wine direct shipper license;
(4)"Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes;
(5)"Wine carrier," a common carrier that has obtained a wine carrier license;
(6)"Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit.
Source: SL 2015, ch 196, §1, eff. Jan. 1, 2016.