South Dakota Statutes
§ 35-5-2 — Alcohol excise tax to be paid by manufacturers and wholesalers.
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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South Dakota § 35-5-2 (Alcohol excise tax to be paid by manufacturers and wholesalers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 35-1-3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
Repealed