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. Notwithstanding any other provision of law, the taxes imposed on a wine manufacturer shall be deposited in the general fund.
S.D. Codified Laws § 35-16-4
Excise tax
Source: SL 2018, ch 225, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.