35-12B-1. (Section effective January 1, 2016) 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.
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