{"data":{"id":"us-sd/sdcl-10-52-2.8","jurisdiction":"us-sd","citation":"SDCL § 10-52-2.8","heading":"Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-52. UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW"],"source_url":"https://sdlegislature.gov/Statutes/10-52-2.8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b3741c6014eb091695ab20a509d77caa87998bce0f180ddf955dd2d50c8c39a5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52-2.7","next":"us-sd/sdcl-10-52-2.9"},"notice":"GroundRules: Original legal text. Not legal advice."}