S.D. Codified Laws § 35-5-2

Current through the 2024 Legislative Session

Section 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.

SDCL 35-5-2

SDC 1939, § 5.0238; SL 1963, ch 17; SL 1971, ch 211, § 78; SL 2018, ch 213, §112.

Amended by S.L. 2018, ch. 213,s. 112, eff. 7/1/2018.