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.
South Dakota Legal Code