2015 South Dakota Codified Laws
Title 35 - ALCOHOLIC BEVERAGES
Chapter 12B - Direct Shipments Of Wine
§ 35-12B-13 Tax payments.
35-12B-13. (Section effective January 1, 2016) Tax payments.
A direct shipper shall pay the alcoholic beverage occupational taxes as prescribed pursuant to § 35-5-2, according to the rates established in subdivisions 35-5-3(2), (3), and (4). Notwithstanding the filing and payment requirements prescribed in chapter 35-5, a direct shipper shall include on the report required by § 35-12B-11 the gallons of wine shipped to recipients in this state in each wine category as set forth in subdivisions 35-5-3(2), (3), and (4), and calculate the tax due for each wine category.
Additionally, the direct shipper shall pay the tax imposed by § 35-5-6.1 on shipped wine based upon the purchase price of the wine sold to the consumer. The direct shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period.
A direct shipper that is also licensed as a farm winery pursuant to chapter 35-12 shall receive a credit for any occupational tax paid pursuant to §§ 35-12-7 and 35-12-8 for any wine sold for shipment in this state by the direct shipper.
Source: SL 2015, ch 196, § 14, eff. Jan. 1, 2016.
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