South Dakota Statutes
§ 10-52-2.8 — Alcoholic beverage sales--Non
South Dakota § 10-52-2.8
This text of South Dakota § 10-52-2.8 (Alcoholic beverage sales--Non) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-52-2.8 (2026).
Text
No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 .
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Legislative History
SL 1984, ch 104.
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Bluebook (online)
South Dakota § 10-52-2.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-52-2.8.