35-12-16. Excise tax.
There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5. Notwithstanding any other provision of law, the taxes imposed on a farm winery shall be deposited in the general fund.
Source: SL 2018, ch 222, ยง4.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Section 35-12-13 - Farm winery defined.
Section 35-12-14 - License fee.
Section 35-12-15 - Application of title.
Section 35-12-16 - Excise tax.
Section 35-12-18 - Permitted sales--Limitation.
Section 35-12-19 - Permitted licenses.
Section 35-12-20 - Additional locations--Limitation.