South Dakota Statutes

§ 35-13-17 — Excise tax.

South Dakota § 35-13-17

JurisdictionSouth Dakota

Title 35ALCOHOLIC BEVERAGES

Ch. 35-13DISTILLERS AND ARTISAN DISTILLERS

This text of South Dakota § 35-13-17 (Excise tax.) 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 § 35-13-17 (2026).

Text

There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter, an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5 .

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Legislative History

SL 2018, ch 223, § 5.

Nearby Sections

15

§ 35-1-1

Definition of terms.

§ 35-1-1.1

Licensee includes municipal operating agreement holder--Number of agreements limited.

§ 35-1-10

§ 35-1-12

Kegs of malt beverage--Retail sale--Records.

§ 35-1-13

Sale, purchase, possession, or use of alcohol without liquid device prohibited--Exceptions--Violation as misdemeanor.

§ 35-1-14

Production and storage of alcoholic beverages--Postsecondary institutions--Purposes--Exemptions--Prohibitions.

§ 35-1-2

Secretary of revenue to administer title--Employment of personnel--Equipment and supplies.

§ 35-1-3

Certain revenue department employees prohibited from engaging in alcoholic beverage business.

§ 35-1-4

Traffic in alcoholic beverages prohibited except as authorized by title.

§ 35-1-4.1

Dispenser permitted to transport or store alcoholic beverage.

§ 35-1-5

Unlicensed business prohibited--Violation as misdemeanor.

§ 35-1-5.1

Bottle clubs prohibited.

§ 35-1-5.2

§ 35-1-5.3

Consumption of distilled spirits in public place as misdemeanor--Exceptions.

§ 35-1-5.4

Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business.

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Bluebook (online)

South Dakota § 35-13-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/35-13-17.