2011 South Dakota Code
Title 35 ALCOHOLIC BEVERAGES
Chapter 05. Occupational Tax
§35-5-6 Beverages exempt from occupational tax.

35-5-6. Beverages exempt from occupational tax. The following alcoholic beverages sold by licensees are hereby excepted from the tax levied by § 35-5-2:

(1) Alcohol sold to dispenser licensees;

(2) Sacramental wines;

(3) Alcoholic beverages sold by distiller licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title;

(4) Malt beverages sold by manufacturers for transportation in interstate commerce.

Source: SDC 1939, § 5.0240; SL 1945, ch 22, § 3; SL 1971, ch 211, § 82; SL 1987, ch 261, § 47.