35-13-17. 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.
Source: SL 2018, ch 223, ยง5.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 13 - Distillers And Artisan Distillers
Section 35-13-13 - Definitions.
Section 35-13-14 - Classes of licenses.
Section 35-13-15 - Exception to licensing requirement.
Section 35-13-16 - Application of title.
Section 35-13-17 - Excise tax.
Section 35-13-19 - Permitted sales by artisan distiller--Limitation.
Section 35-13-20 - Permitted licenses for artisan distiller.
Section 35-13-21 - Additional locations of artisan distiller--Limitation.
Section 35-13-22 - Permitted sales by distiller .