South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 35-5-6: Beverages exempt from tax.

Where this section sits in the code

TITLE 35. ALCOHOLIC BEVERAGES
CHAPTER 35-5. ALCOHOL EXCISE TAX

The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:

(1) Sacramental wines; or

(2) Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.

Collected 2026-09-03T15:18:57Z. Source file · JSON

Browse this collection