2014 South Dakota Codified Laws
Title 35 - ALCOHOLIC BEVERAGES
Chapter 02 - Licensing Policies And Procedures
§ 35-2-25 Sales or use tax licenses.
35-2-25. Sales or use tax licenses. No license granted pursuant to subdivisions 35-4-2(3), (4), (6), (12), (13), (16), (17), (17A), and (20) and §§ 35-12-2 and 35-13-2 may be issued unless the applicant has first obtained a sales tax license pursuant to chapter 10-45, or, if applicable, a use tax license pursuant to chapter 10-46.
Source: SL 1994, ch 284; SL 2006, ch 191, § 3, eff. Jan. 1, 2007; SL 2010, ch 180, § 19; SL 2011, ch 172, § 2.
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