Tax imposed on cigarettes held for sale--Rates of tax
Applied in 1 court decision — leading case Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue (2016)
Most recently applied in Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue (June 2016)
Source: SDC 1939, § 57.3905; SL 1949, ch 422, § 1; SL 1951, ch 452, § 3; SL 1955, ch 416; SL 1959, ch 442, § 1; SL 1963, ch 446, § 1; SL 1965, ch 293, § 1; SL 1969, ch 271, § 1;…
A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:
Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.
Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.