South Dakota Codified Laws 35-13-17. 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.
Terms Used In South Dakota Codified Laws 35-13-17
- 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 223, § 5.