There is a newer version of the South Dakota Codified Laws
2010 South Dakota Code
Title 35 - ALCOHOLIC BEVERAGES
Chapter 10 - Enforcement Powers And Procedures
Section 35-10-5 - Payment of federal tax as evidence of engaging in business.
35-10-5. Payment of federal tax as evidence of engaging in business. Payment to the United States by any person other than a licensee under this title of any tax, or special tax, as a distiller, manufacturer, or dealer in any alcoholic beverage or beverages, shall be prima facie evidence that such person is engaged in the business as to which such tax or special tax is levied.Source: SDC 1939, § 5.0121.
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