S.D. Codified Laws § 35-16-4
Current through the 2024 Legislative Session
There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5. Notwithstanding any other provision of law, the taxes imposed on a wine manufacturer shall be deposited in the general fund.
SDCL 35-16-4