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.
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