<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-3 - Amount of tax based on quantities--Diluted beverages. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2059017Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059017SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059017CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2059017Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059017DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2059017Normal-000001 { margin-top: 0; margin-bottom: 0; margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-right: 0; } p.s2059017Normal-000002 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2059017000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2059017SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2059017SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2059017Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=35-5-3"><span class="s2059017SENU">35-5-3</span></a><span xml:space="preserve" class="s2059017SENU">. </span><span class="s2059017CL">Amount of tax based on quantities--Diluted beverages.</span></p><p dir="ltr" class="s2059017Normal-000000"><span class="s2059017DefaultParagraphFont">The alcohol excise tax based on the quantities of different kinds of alcoholic beverages is:</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(1)    Malt beverages, eight dollars and fifty cents per barrel of thirty-one gallons, or a pro rata portion thereof in accordance with the size of the bulk container;</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(2)    All light wines and diluted beverages (except sparkling wines and cider) containing alcohol by weight to the extent of more than 3.2 percent and not more than fourteen percent, ninety-three cents per gallon;</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(3)    All wines (except sparkling wines) containing alcohol by weight to the extent of more than fourteen percent and not more than twenty percent, one dollar and forty-five cents per gallon;</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(4)    All wines (except sparkling wines) containing alcohol by weight to the extent of more than twenty percent and not more than twenty-four percent, all natural sparkling wines containing alcohol and all artificial sparkling wines containing alcohol, two dollars and seven cents per gallon;</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(4A)    All cider containing alcohol by weight not more than ten percent, twenty-eight cents per gallon;</span></p><p dir="ltr" class="s2059017Normal-000001"><span class="s2059017DefaultParagraphFont">(5)    All other alcoholic beverages not otherwise specified, three dollars and ninety-three cents per gallon.</span></p><p dir="ltr" class="s2059017Normal-000002"><span class="s2059017DefaultParagraphFont">For the purposes of this section, diluted beverages are alcoholic beverages prepared from the admixture of spirits or wine with water, dairy products, fruit juices, or vegetable juices, to which may be added natural flavors, artificial flavors, sweetening agents, or food additives to produce a beverage distinct and unique from the spirits or wine. In no case does the term, diluted beverages, include beverages which contain in excess of twelve percent alcohol by weight.</span></p><p dir="ltr" class="s2059017Normal-000002"><span class="s2059017DefaultParagraphFont">Any funds collected from the alcohol excise tax imposed by this section shall be deposited in the alcoholic beverage fund.</span></p><p dir="ltr" class="s2059017Normal"><span xml:space="preserve" class="s2059017000003"> </span></p><p dir="ltr" class="s2059017Normal"><span class="s2059017SCL">Source:</span><span xml:space="preserve" class="s2059017SCL-000004"> SDC 1939, §§ 5.0238 (1), 5.0314; SL 1945, ch 17, § 4; SL 1955, ch 6, § 7; SL 1963, ch 17; SL 1963, ch 21, § 1; SL 1965, ch 18, § 1; SDCL § 35-7-2; SL 1971, ch 211, § 79; SL 1972, ch 201, §§ 1, 2; SL 1981, ch 272, § 1; SL 1987, ch 261, § 44; SL 1987, ch 263; SL 1987, ch 264, § 1; SL 1990, ch 299; SL 1998, ch 221, § 2; SL 2010, ch 180, § 51; SL 2018, ch 213, § 113.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-3 - Amount of tax based on quantities--Diluted beverages. 35-5-3.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 35-5-3.1 "> <META NAME="Description" Content="South Dakota Codified Laws 35-5-3.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 35-5-3.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1987, ch 261, &#167;&nbsp;45.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 35-5-3 - Amount of tax based on quantities--Diluted beverages. 35-5-3.2 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 35-5-3.2 "> <META NAME="Description" Content="South Dakota Codified Laws 35-5-3.2"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 35-5-3.2, 35-5-3.3. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2018, ch 224, &#167;&#167;&nbsp;12, 13.<p> </BODY> </HTML>