<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039383Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039383SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039383CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039383Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039383DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039383Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039383000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039383SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039383SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039383Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50-3"><span class="s2039383SENU">10-50-3</span></a><span xml:space="preserve" class="s2039383SENU">. </span><span class="s2039383CL">Tax imposed on cigarettes held for sale--Rates of tax.</span></p><p dir="ltr" class="s2039383Normal-000000"><span class="s2039383DefaultParagraphFont">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:</span></p><p dir="ltr" class="s2039383Normal-000001"><span class="s2039383DefaultParagraphFont">Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.</span></p><p dir="ltr" class="s2039383Normal-000001"><span class="s2039383DefaultParagraphFont">Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.</span></p><p dir="ltr" class="s2039383Normal"><span xml:space="preserve" class="s2039383000002"> </span></p><p dir="ltr" class="s2039383Normal"><span class="s2039383SCL">Source:</span><span xml:space="preserve" class="s2039383SCL-000003"> 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; SL 1979, ch 90, § 1; SL 1981, ch 114, § 1; SL 1985, ch 97; SL 1995, ch 72, § 1; SL 2003, ch 72, § 1; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007.</span></p></div></body></html>