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.
South Dakota Legal Code