Notwithstanding any other provision of law, any person who is at least twenty-one years of age may purchase and receive distilled spirits from another state as provided in this section if the distilled spirits are not in distribution in this state. The person may place an order with a licensee as defined in subdivision 35-4-2(3) or (5). The licensee shall order the distilled spirits through a wholesaler licensed pursuant to subdivision 35-4-2(2) and the wholesaler shall arrange the purchase of the distilled spirits. The licensee shall inform the purchaser of the cost of the distilled spirits, the amount of any tax that would apply to the purchase pursuant to § 35-5-3, the amount of sales tax that would apply, and the amount of charges for freight and handling. The licensee shall collect the total amount due from the customer before ordering the distilled spirits through the wholesaler. After receiving the order for the distilled spirits from the licensed retailer, the wholesaler shall arrange for the distilled spirits to be shipped directly to the licensee who placed the order for the purchaser. Distilled spirits purchased pursuant to this chapter may only be delivered and received by the purchaser from a licensee as defined in subdivision 35-4-2(3) or (5).

Terms Used In South Dakota Codified Laws 35-13A-1

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2

Source: SL 2021, ch 167, § 1.