South Dakota Statutes
§ 35-5-6 — Beverages exempt from tax.
The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:
(1)Sacramental wines; or (2) Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.
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Legislative History
SDC 1939, § 5.0240; SL 1945, ch 22, § 3; SL 1971, ch 211, § 82; SL 1987, ch 261, § 47; SL 2018, ch 213, § 116.
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Repealed§ 35-1-3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Repealed