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Code · South Dakota · Title 35 · Chapter 35-5

35-5-6. Beverages exempt from tax.

42 words·~1 min read·/sd/title-35/chapter-35-5/35-5-6

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
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