There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter, an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5.
S.D. Codified Laws § 35-14-4
Excise tax
Source: SL 2018, ch 223, § 19.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.