<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 37-10-10 - Presumption as to cost of doing business by wholesaler--Cartage costs. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2061562Normal { 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.s2061562SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2061562CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2061562Normal-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.s2061562DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2061562000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2061562SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2061562SCL-000002 { 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="s2061562Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=37-10-10"><span class="s2061562SENU">37-10-10</span></a><span xml:space="preserve" class="s2061562SENU">. </span><span class="s2061562CL">Presumption as to cost of doing business by wholesaler--Cartage costs.</span></p><p dir="ltr" class="s2061562Normal-000000"><span class="s2061562DefaultParagraphFont">In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the wholesaler making the sale, the cost of doing business by the wholesaler shall be presumed to be four percent of the basic cost of cigarettes to the wholesaler, plus cartage to the retail outlet, if performed or paid for by the wholesaler, which cartage cost, in the absence of the filing with the secretary of satisfactory proof of a lesser or higher cost, shall be deemed to be one and one-half percent of the basic cost of cigarettes to the wholesaler.</span></p><p dir="ltr" class="s2061562Normal"><span xml:space="preserve" class="s2061562000001"> </span></p><p dir="ltr" class="s2061562Normal"><span class="s2061562SCL">Source:</span><span xml:space="preserve" class="s2061562SCL-000002"> SL 1966, ch 157, § 5 (2); SL 1981, ch 114, § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2061562SCL-000002">11-1</span></a><span class="s2061562SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html>