A person located within or outside of this state is eligible for a nicotine product distributor license. To receive an initial or renewal nicotine product distributor license, an applicant shall: (1) File an application with the department on a form prescribed by the secretary; (2) Pay a license fee of one thousand 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 nicotine product distributor license to any applicant who meets the requirements of this chapter. All moneys collected by the department under this section must be forwarded to the state treasurer for deposit in the nicotine enforcement fund established under § 10-50D-13 .
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