South Dakota § 35-5-6.1 Additional tax on wholesaler's purchases--Administration.

South Dakota Statutes

§ 35-5-6.1 — Additional tax on wholesaler's purchases--Administration.

South Dakota § 35-5-6.1

Title 35ALCOHOLIC BEVERAGES

Ch. 35-5ALCOHOL EXCISE TAX

This text of South Dakota § 35-5-6.1 (Additional tax on wholesaler's purchases--Administration.) 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 § 35-5-6.1 (2026).

Text

In addition to the alcohol excise tax imposed by § 35-5-3 , a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administered and collected in the same manner as provided in this chapter for the collection of the alcohol excise tax. A licensee shall indicate the total dollar amount of purchases received during the reporting period. Funds collected from the tax imposed by this section shall be deposited in the state general fund.

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In addition to the alcohol excise tax imposed by § 35-5-3 , a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administered and collected in the same manner as provided in this chapter for the collection of the alcohol excise tax. A licensee shall indicate the total dollar amount of purchases received during the reporting period. Funds collected from the tax imposed by this section shall be deposited in the state general fund.