South Dakota Statutes
§ 35-5-2 — Alcohol excise tax to be paid by manufacturers and wholesalers.
South Dakota § 35-5-2
This text of South Dakota § 35-5-2 (Alcohol excise tax to be paid by manufacturers and wholesalers.) 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 § 35-5-2 (2026).
Text
There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler shall pay the alcohol excise tax on all alcoholic beverages purchased, received, or imported for sale to a retailer.
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Related
Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue
2016 SD 47 (South Dakota Supreme Court, 2016)
Legislative History
SDC 1939, § 5.0238; SL 1963, ch 17; SL 1971, ch 211, § 78; SL 2018, ch 213, § 112.
Nearby Sections
15
§ 35-1-1
Definition of terms.§ 35-1-10
Repealed§ 35-1-3
Certain revenue department employees prohibited from engaging in alcoholic beverage business.§ 35-1-5.1
Bottle clubs prohibited.§ 35-1-5.2
RepealedCite This Page — Counsel Stack
Bluebook (online)
South Dakota § 35-5-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/35-5-2.