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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 50 - Cigarette Tax
§ 10-50-99 Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited.
Universal Citation: SD Codified L § 10-50-99 (2017)
10-50-99. Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited. No person who is engaged in the business of selling or distributing cigarettes or tobacco products may ship or transport, or cause to be shipped or transported, cigarettes or tobacco products to any consumer in the state. This section applies regardless of whether the person engaged in the business of selling or distributing cigarettes or tobacco products is located within or without the state.
Source: SL 2009, ch 58, ยง 8.
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