SDCL § 10-52-2.8: Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.

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.