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S.D. Codified Laws § 35-1-8.1

Sacramental wines exempt

Source: SDC 1939, §§ 5.0101 (25), 5.0229; SDCL § 35-4-59; SL 1971, ch 211, § 3; SL 2008, ch 37, § 137.

The provisions of this title relating to licensing and taxation do not apply to the purchase and sale of wines used by ordained rabbis, priests, ministers, or pastors of any church or established religious organization for sacramental purposes within the state.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.