Section 35-12B-1 - DefinitionsTerms 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.SL 2015, ch 196, § 1, eff. Jan. 1, 2016.Added by S.L. 2015, ch. 196,s. 1, eff. 1/1/2016.