<html> <head> <title>Rule 64:06:03:04 Alcoholic beverages.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:03:04"> <META NAME="Description" Content="Administrative Rules 64:06:03:04 Alcoholic beverages."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:03:04.&nbsp;&nbsp;Alcoholic beverages.</b> Gross receipts from all sales at retail of alcoholic beverages, as defined by SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=35-1-1">35-1-1(4)</A>, whether mixed or unmixed at the time of sale or thereafter and whether sold for consumption on the premises or through off-sale outlets for consumption off the premises, are subject to sales tax and the municipal gross receipts tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(3)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52A-7">10-52A-7(3).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-52A-6">10-52A-6.</A></p> </div> </body> </html>