35-5-6. Beverages exempt from tax.

The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:

(1)    Sacramental wines; or

(2)    Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.

Source: SDC 1939, § 5.0240; SL 1945, ch 22, § 3; SL 1971, ch 211, § 82; SL 1987, ch 261, § 47; SL 2018, ch 213, § 116.

35-5-6.1. Additional tax on wholesaler's purchases--Administration.

In addition to the alcohol excise tax imposed by § 35-5-3, a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administered and collected in the same manner as provided in this chapter for the collection of the alcohol excise tax. A licensee shall indicate the total dollar amount of purchases received during the reporting period. Funds collected from the tax imposed by this section shall be deposited in the state general fund.

Source: SL 1978, ch 267, §§ 1, 2; SL 1981, ch 272, § 2; SL 1987, ch 261, § 48; SL 2018, ch 213, § 117.