S.D. Codified Laws § 35-5-6

Current through the 2024 Legislative Session

Section 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.

SDCL 35-5-6

SDC 1939, § 5.0240; SL 1945, ch 22, § 3; SL 1971, ch 211, § 82; SL 1987, ch 261, § 47; SL 2018, ch 213, §116.

Amended by S.L. 2018, ch. 213,s. 116, eff. 7/1/2018.