35-12B-11. Direct shipper quarterly reports.
A direct shipper shall file quarterly reports with the department on or before the fifteenth day of the month following each quarterly period. The required quarterly report shall be filed even if no business was transacted in this state during the reporting period.
The report shall include:
(1)The business name, address, and direct shipper license number of the direct shipper;
(2)The total gallons of wine shipped to recipients in this state during the quarterly period;
(3)The name and address of shipment recipients in this state and the number of cases, or portions thereof, received per recipient during the quarterly period;
(4)The wine carrier or carriers used to deliver each shipment;
(5)The date, wine type, brand label, quantity, and purchase price of each shipment, along with any taxes paid by the purchaser, during the quarterly period; and
(6)The tracking number of each shipment.
Source: SL 2015, ch 196, §12, eff. Jan. 1, 2016; SL 2017, ch 170, §1.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 12B - Direct Shipments Of Wine
Section 35-12B-1 - Definitions.
Section 35-12B-2 - Wine direct shipper license requirements.
Section 35-12B-3 - Wine carrier license requirements.
Section 35-12B-4 - Duration of wine direct shipper license and wine carrier license.
Section 35-12B-5 - Sale and shipment of wine registered for direct shipment--Requirements.
Section 35-12B-6 - Package labeling requirements--Penalty for violations.
Section 35-12B-7 - Delivery of shipment by wine carrier--Requirements--Penalty for violation.
Section 35-12B-8 - Limit on amount of wine received--Resale prohibited--Violation as misdemeanor.
Section 35-12B-9 - Shipment in accordance with federal permit--Violation as misdemeanor.
Section 35-12B-10 - State jurisdiction--Audit of records.
Section 35-12B-11 - Direct shipper quarterly reports.
Section 35-12B-12 - Wine carrier quarterly reports.
Section 35-12B-13 - Tax payments.
Section 35-12B-14 - Electronic submission of reports--Electronic tax payments.
Section 35-12B-16 - Promulgation of rules.
Section 35-12B-17 - Internet website list of wine labels registered for sale and shipment.