10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
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/sd/title-10/chapter-10-52/10-52-2-8·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No non - ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in § 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46 .