35-12B-1. Definitions.

Terms used in this chapter mean:

(1)    "Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee;

(2)    "Department," the South Dakota Department of Revenue;

(3)    "Direct shipper," a winery that has obtained a wine direct shipper license;

(4)    "Purchase price," the price of a product charged to the end consumer before the application of South Dakota state and local taxes;

(5)    "Wine carrier," a common carrier that has obtained a wine carrier license;

(6)    "Winery," a winery that produces its own wine and holds a federal basic wine manufacturing permit.

Source: SL 2015, ch 196, § 1, eff. Jan. 1, 2016.