South Dakota Codified Laws 35-12-16. Excise tax
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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. Notwithstanding any other provision of law, the taxes imposed on a farm winery shall be deposited in the general fund.
Terms Used In South Dakota Codified Laws 35-12-16
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 2018, ch 222, § 4.