35-5-6. Beverages exempt from tax.
The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:
(1)Sacramental wines; or
(2)Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.
Source: SDC 1939, §5.0240; SL 1945, ch 22, §3; SL 1971, ch 211, §82; SL 1987, ch 261, §47; SL 2018, ch 213, §116.
Structure South Dakota Codified Laws
Title 35 - Alcoholic Beverages
Chapter 05 - Alcohol Excise Tax
Section 35-5-1 - Beverages to which chapter applies.
Section 35-5-2 - Alcohol excise tax to be paid by manufacturers and wholesalers.
Section 35-5-3 - Amount of tax based on quantities--Diluted beverages.
Section 35-5-6 - Beverages exempt from tax.
Section 35-5-6.1 - Additional tax on wholesaler's purchases--Administration.
Section 35-5-7 - Bond required of licensees--Amount of bond--Deposit in lieu of bond.
Section 35-5-7.1 - Cancellation of bond by surety--Revocation of license.
Section 35-5-20.1 - Reports required on shipments of beverages into state--Violation as misdemeanor.
Section 35-5-22 - Distribution to municipalities from alcoholic beverage fund.
Section 35-5-22.1 - Entities sharing in municipal distribution.
Section 35-5-22.2 - Distribution to counties from alcoholic beverage fund.
Section 35-5-25 - Payment to township or county of distribution for unincorporated town.
Section 35-5-26 - Population used as basis for distribution to unincorporated towns.