{"data":{"id":"us-sd/sdcl-35-5-6","jurisdiction":"us-sd","citation":"SDCL § 35-5-6","heading":"Beverages exempt from tax.","body":"The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:\n(1) Sacramental wines; or\n(2) Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.","path":["TITLE 35. ALCOHOLIC BEVERAGES","CHAPTER 35-5. ALCOHOL EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/35-5-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"5787503a47128d73c29c5f731869889725a8bc92ec0ce74bb774953e5886ad7b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-35-5-5","next":"us-sd/sdcl-35-5-6.1"},"notice":"GroundRules: Original legal text. Not legal advice."}