35-5-6.1. Additional tax on wholesaler's purchases--Administration.
In addition to the alcohol excise tax imposed by §35-5-3, a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administered and collected in the same manner as provided in this chapter for the collection of the alcohol excise tax. A licensee shall indicate the total dollar amount of purchases received during the reporting period. Funds collected from the tax imposed by this section shall be deposited in the state general fund.
Source: SL 1978, ch 267, §§1, 2; SL 1981, ch 272, §2; SL 1987, ch 261, §48; SL 2018, ch 213, §117.
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.