South Dakota Administrative Code

Rule 64:47:02:09 Exclusions from income. 64:47:02:09. Exclusions from income. The following are specifically excluded from household income: (1) Medicare benefits; (2) Medicaid benefits; (3) Damages received whether by suit or agreement, on account of personal injuries; (4) Payme…

Rule 64:47:02:10 Proof of age. 64:47:02:10. Proof of age. Proof of age is required the first time a claimant files an application to be classified as 65 or over. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective Jul…

Rule 64:47:02:11 Persons who must be included in a household. 64:47:02:11. Persons who must be included in a household. All persons in one dwelling and sharing its central facilities must be included as part of one household. Any person claiming property tax relief may only claim…

Rule 64:47:02:12 Amount of refund -- Departmental determination. 64:47:02:12. Amount of refund -- Departmental determination. If a claimant is entitled to a refund pursuant to either SDCL 10-45A or 10-18A, the department shall determine the amount to be refunded. The amount to be…

Rule 64:47:02:13 Determination of residence. 64:47:02:13. Determination of residence. The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a cer…

Rule 64:47:02:14 Waiver form. 64:47:02:14. Waiver form. Each claimant must sign a waiver. The department may not process unsigned claims and may, at any time, require claimants to sign additional waivers. The waiver shall read as follows: I declare and affirm under the penalties …

Rule 64:47:02:15 Interest accrued. 64:47:02:15. Interest accrued. Any interest which has been accrued is to be included as income whether or not such interest has been drawn. Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, …

Rule 64:47:02:16 Verification of value by auditor. 64:47:02:16. Verification of value by auditor. The auditor of the county of which the claimant is a resident must verify the taxes due on the dwelling for which tax relief is sought. The taxes must be recorded on the face of the …

Rule 64:47:02:17 Proof of residency. 64:47:02:17. Proof of residency. Any claimant for tax relief who represents that the claimant has been a resident of South Dakota for five years shall, upon request, furnish proof of the claimant's residency. The enumerated indicators containe…

Rule 64:47:02:18 Household status and income to determine property tax refund. 64:47:02:18. Household status and income to determine property tax refund. The amount of property tax refund shall be determined by the household status and income of the claimant at either the time of…

Rule 64:75:01:01 Definitions. 64:75:01:01. Definitions. Terms used in this article mean: (1) "Brand," the name commonly used on bottles or other containers and otherwise used to designate the alcoholic beverage sold; (2) "Broken case lots," alcoholic beverage of a quantity less t…

Rule 64:75:01:02 Trade name billings. 64:75:01:02. Trade name billings. Any invoice for the sale of alcoholic beverages to a retailer shall be in the name that appears on the retail license and include the date of delivery. Source: SL 1975, ch 16, § 1; 2 SDR 2, effective July 17,…

Rule 64:75:01:03 Inspection of records. 64:75:01:03. Inspection of records. Each wholesale licensee shall keep and make available to the secretary during regular business hours, business records, including executive and supervisory personnel expense vouchers; sales promotional ex…

Rule 64:75:01:04 Repealed. 64:75:01:04. Maintenance of records. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018.

Rule 64:75:01:05 Filing of invoices. 64:75:01:05. Filing of invoices. Every person shipping alcoholic beverages into this state shall provide to the department a monthly report showing the date of shipment, name and address of both the seller and purchaser, invoice number, total …

Rule 64:75:01:06 Repealed. 64:75:01:06. Wholesaler violations. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018.

Rule 64:75:01:07 Repealed. 64:75:01:07. Retailer violations. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018.

Rule 64:75:01:08 Repealed. 64:75:01:08. Solicitor violations. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 45 SDR 83, effective December 18, 2018.

Rule 64:75:01:09 Foreign dealer violations. 64:75:01:09. Foreign dealer violations. No foreign dealer may, for the purpose of stimulating sales by any wholesaler, either personally or by any employee or agent, commit or participate in any act or conduct forbidden by this article.…

Rule 64:75:02:01 Scope of chapter. 64:75:02:01. Scope of chapter. This chapter applies to any person holding any alcoholic beverage license. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July…

Rule 64:75:02:02 Voluntary transfer -- Approval required. 64:75:02:02. Voluntary transfer -- Report required. Any person voluntarily transferring the stock of a corporation holding a license issued pursuant to SDCL title 35 shall notify the department if the stock transfer result…

Rule 64:75:02:03 Involuntary transfer -- Report required. 64:75:02:03. Involuntary transfer -- Report required. Upon learning of an involuntary transfer of its stock, which results in a change in the majority shareholder of the corporation, the corporation shall file with the sec…

Rule 64:75:02:04 Repealed. 64:75:02:04. Violation penalty. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18, 2018.

Rule 64:75:02:05 Application for future licenses. 64:75:02:05. Application for future licenses. No alcoholic beverage license may be granted to any corporation unless the application contains, in addition to the requirements of SDCL 35-2-2.1 and any other information required by …

Rule 64:75:02:06 Repealed. 64:75:02:06. Application for licenses.Repealed. Source: SL 1975, ch 16, § 1; repealed, 11 SDR 1, effective July 19, 1984. Declaratory Ruling: The Department of Revenue's policy is that the quota for dealers in light wines is in addition to the quotas se…

Rule 64:75:02:07 Manufacturing license required -- TTB permit required. 64:75:02:07. Manufacturing license required -- TTB permit required. Prior to the issuance of a manufacturing license issued pursuant to SDCL chapters 35-12, 35-13, 35-14, 35-15, or 35-16, the applicant shall …

Rule 64:75:02:08 Farm wineries and wine manufacturers -- TTB report required. 64:75:02:08. Farm wineries and wine manufacturers -- TTB report required. Prior to the renewal of a license issued pursuant to SDCL chapter 35-12 or 35-16, the applicant shall provide the secretary with…

Rule 64:75:03:01 Price schedule required for sales. 64:75:03:01. Price schedule required for sales. No licensed wholesaler may sell, offer for sale, solicit orders, or advertise any alcoholic beverages unless the wholesaler's price schedule currently in effect lists that alcoholi…

Rule 64:75:03:02 Maintenance of price schedule. 64:75:03:02. Maintenance of price schedule. Each wholesaler must maintain a price schedule for all alcoholic beverages available for sale by the wholesaler, subject to public inspection during regular business hours. The wholesaler …

Rule 64:75:03:03 Price schedule contents. 64:75:03:03. Price schedule contents. The price schedule shall at minimum identify the date and time the schedule was produced, and every product for sale, identified by brand and brand segment if applicable. For each product listed, the …

Rule 64:75:03:04 Effective date -- price changes. 64:75:03:04. Effective date -- price changes. A wholesaler may amend its price schedule at any time. Any time a wholesaler amends a price of one of its products, it must produce and preserve a new price schedule. Any amended price…

Rule 64:75:03:05 Repealed. 64:75:03:05. Discontinued merchandise. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019.

Rule 64:75:03:06 Repealed. 64:75:03:06. New merchandise. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019.

Rule 64:75:03:07 Repealed. 64:75:03:07. Effective date. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019

Rule 64:75:03:08 Repealed. 64:75:03:08. New licensees. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019.

Rule 64:75:03:09 Repealed. 64:75:03:09. Preservation of price schedules -- Public record. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2…

Rule 64:75:03:10 Conformity to price schedule. 64:75:03:10. Conformity to price schedule. In all sales of alcoholic beverages to retailers, each wholesaler shall conform strictly to the prices set forth in the wholesaler's price schedule and effective amendments thereto. No whole…

Rule 64:75:03:11 Repealed. 64:75:03:11. Use of suggested price list. Repealed. Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 46 SDR 11, effective July 30, 2019.

Rule 64:75:03:12 Suggested resale prices not required. 64:75:03:12. Suggested resale prices not required. No wholesaler may state or infer that suggested resale prices are required either by state or federal law or by any rule of the department. Source: SL 1975, ch 16, § 1; 13 SD…

Rule 64:75:03:13 Repealed. 64:75:03:13. Maintenance of price filings.Repealed. Source: SL 1975, ch 16, § 1; 5 SDR 60, effective January 25, 1979; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 14 SDR 95, effective January 10, 1988; 21 SDR …

Rule 64:75:03:14 Repealed. 64:75:03:14. Breakage. Repealed. Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005; 45 SDR 83, effective December 18…

Rule 64:75:03:15 Repealed. 64:75:03:15. Breakage claims. Repealed. Source: SL 1975, ch 16, § 1; 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective J…

Rule 64:75:04:01 Invoice required. 64:75:04:01. Invoice required. Every sale of alcoholic beverages shall be recorded by the wholesaler on an invoice containing the name of the wholesaler, the name of the retailer licensee, date of sale, quantity of alcoholic beverages sold, pric…

Rule 64:75:04:02 Wholesale payment terms -- malt beverage exception. 64:75:04:02. Wholesale payment terms -- malt beverage exception. No wholesaler may offer a retailer payment terms that provide a payment period in excess of 30 days from delivery of the alcoholic beverages. The …

Rule 64:75:04:03 Retail delinquency. 64:75:04:03. Retail delinquency. A retailer who has not remitted payment within the 30-day payment period is delinquent. Payment remitted in the mail must be received by the wholesaler within the payment period or postmarked within the 30-day …

Rule 64:75:04:04 Notice of delinquency. 64:75:04:04. Notice of delinquency. Following the expiration of the payment period or upon determination of the delinquency, a wholesaler shall provide written notice of the delinquency to the retail dealer. The written notice of delinquenc…

Rule 64:75:04:05 Disputed delinquency. 64:75:04:05. Disputed delinquency. A retailer that receives a notice of delinquency may dispute the delinquency to the wholesaler. The retailer must dispute the delinquency within five days of the date of the notice. Any dispute raised by a …

Rule 64:75:04:05.01 Sales to delinquent retailers prohibited. 64:75:04:05.01. Sales to delinquent retailers prohibited. Wholesalers shall notify the department of a retail delinquency following the deadline to dispute the delinquency. The wholesaler shall provide the department a…

Rule 64:75:04:05.02 Notice of satisfaction. 64:75:04:05.02. Notice of satisfaction. Any wholesaler who has reported a retail delinquency shall notify the department within 48 hours of resolution of that delinquency. Source: 46 SDR 11, effective July 30, 2019. General Authority: S…

Rule 64:75:04:06 Granting financial assistance to licensees. 64:75:04:06. Granting financial assistance to licensees. Any extension or acceptance of credit in violation of this chapter is regarded as giving and receiving financial assistance, and the licenses of both the wholesal…