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20 chapters · 307 sections in this title.
SDCL § 35-12-13 Farm winery defined
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For the purposes of this chapter, the term, farm winery, means any manufacturer located in this state producing wine, as defined in § 35-1-1 , in a total quantity not in excess of one hundred fifty thousand gallons within a calendar year, where at least fifty percent of the raw m…
SDCL § 35-12-14 License fee
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The fee for a farm winery license is five hundred dollars. Source: SL 2018, ch 222 , § 2.
SDCL § 35-12-15 Application of title
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Except as provided in this chapter, all provisions of title 35 apply to the production, sale, possession, transportation, and consumption of alcoholic beverages produced by any person licensed pursuant to this chapter. Source: SL 2018, ch 222 , § 3.
SDCL § 35-12-16 Excise tax
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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 pro…
