South Dakota Code § 10-50-1

Definition of terms
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Terms used in this chapter mean:
(1) "Consumer," any individual who is not a retailer or a licensed distributor or wholesaler pursuant to §
10-50-9
;
(2) "Dealer," or "retailer," any person other than a distributor or wholesaler, as defined herein, who is engaged in this state in the business of selling cigarettes or tobacco products at retail;
(3) "Distributor," any person engaged in this state in the business of producing or manufacturing cigarettes, or importing into the state cigarettes, at least seventy-five percent of which are purchased directly from the manufacturers thereof;
(4) "Licensed distributor," or "licensed wholesaler," a distributor or wholesaler licensed under the provisions of this chapter;
(5) "Person," any individual, firm, fiduciary, partnership, limited liability company, corporation, trust, or association, however formed;
(6) "Sale" or "sell," shall include or apply to gifts, exchanges, and barter;
(7) "Secretary," the secretary of revenue;
(8) "Tobacco products," cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.

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