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.
S.D. Codified Laws § 35-5-2
Alcohol excise tax to be paid by manufacturers and wholesalers
Applied in 1 court decision — leading case Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue (2016)
Most recently applied in Black Hills Truck & Trailer, Inc. v. South Dakota Department of Revenue (June 2016)
Source: SDC 1939, § 5.0238; SL 1963, ch 17; SL 1971, ch 211, § 78; SL 2018, ch 213, § 112.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.