No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46.
S.D. Codified Laws § 10-52-2.8
Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception
Source: SL 1984, ch 104.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.