SDCL § 35-5-22.1: Entities sharing in municipal distribution.

For the purposes of § 35-5-22, municipalities include:

(1) Any municipality as defined in subdivision 9-1-1(6);

(2) Any unincorporated town in which a retail licensee is authorized to operate; or

(3) Open mess facilities authorized by federal laws at defense installations. Thirty percent of the tax contributed to the fund by the licensed wholesaler, resulting from tax paid sales to the facility, shall revert to that facility.