Section 10-50C-11 - Entities exempt from section 10-50C-10The following entities are exempt from the provisions of § 10-50C-10:
(1) A cigar shipper who is also a licensed distributor or licensed wholesaler pursuant to chapter 10-50 and who has already remitted the tax pursuant to § 10-50-61 on cigars brought into this state that were subsequently sold and shipped to a consumer in this state; or(2) A cigar shipper who is also a registered tobacco retailer pursuant to chapter 10-50 and who has purchased cigars from a licensed distributor or licensed wholesaler pursuant to chapter 10-50 that were subsequently sold and shipped to a consumer in this state. SL 2021, ch 52, §11, eff. Jan. 1, 2022.Added by S.L. 2021, ch. 52,s. 11, eff. 1/1/2022.