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.