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.