35-14-4. 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, ยง19.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 14 - Cider Manufacturers And Microcideries
Section 35-14-1 - Definitions.
Section 35-14-2 - Classes of licenses.
Section 35-14-3 - Application of title.
Section 35-14-5 - Permitted sales by microcidery--Limitation.
Section 35-14-6 - Permitted licenses for microcidery.
Section 35-14-7 - Additional locations of microcidery--Limitation.
Section 35-14-8 - Permitted sales by cider manufacturer.