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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-2.8 Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception.
Universal Citation: SD Codified L § 10-52-2.8 (2017)
10-52-2.8. Alcoholic beverage sales--Non-ad valorem tax prohibited--Exception. No non-ad valorem tax may be levied under chapter 10-52 which is based upon the amount of or receipts from the sale of alcoholic beverages as that term is defined in ยง 35-1-1 except for sales or use taxes similar to those imposed by chapter 10-45 or 10-46.
Source: SL 1984, ch 104.
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