{"data":{"id":"us-sd/sdcl-35-5-2","jurisdiction":"us-sd","citation":"SDCL § 35-5-2","heading":"Alcohol excise tax to be paid by manufacturers and wholesalers.","body":"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.","path":["TITLE 35. ALCOHOLIC BEVERAGES","CHAPTER 35-5. ALCOHOL EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/35-5-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"fc36e13c3541d8f76cd607d480286a7e00ab73c5c3fb4ce11fc607e4af92c945","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-35-5-1","next":"us-sd/sdcl-35-5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}