2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-65 Certain activities regarding for-export-only tobacco products prohibited.
10-50-65. Certain activities regarding for-export-only tobacco products prohibited. No dealer, licensed distributor, licensed wholesaler, or any other person in this state may acquire, import, hold, own, possess, sell, or distribute or transport for sale or distribution:
(1) Any cigarettes or tobacco products intended for export or previously exported from the United States;
(2) Any cigarettes or tobacco products, the package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes or tobacco products to be sold, distributed, or used in the United States, including labels stating, For Export Only, U.S. Tax-Exempt, For Use Outside U.S., or similar wording; or
(3) Any cigarettes or tobacco products that the person knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States.
A violation of this section is a Class 1 misdemeanor.
Source: SL 2000, ch 65, ยง 1.
