Title 35 — ALCOHOLIC BEVERAGES

Terms used in this chapter mean: (1) "Common carrier," a carrier which holds itself out to the general public as engaged in the business of transporting goods for a fee; (2) "Department," the South Dakota Department of Revenue; (3) "Direct shipper," a winery that has obtained a w…

A direct shipper is deemed to have consented to the jurisdiction of the department and the courts of the State of South Dakota with respect to the enforcement of the provisions of this chapter. The direct shipper shall allow the department to perform an audit of the direct shippe…

A direct shipper shall file quarterly reports with the department on or before the fifteenth day of the month following each quarterly period. The required quarterly report shall be filed even if no business was transacted in this state during the reporting period. The report sha…

A wine carrier shall file quarterly reports with the department on or before the fifteenth day of the month following each quarterly period. The required quarterly report shall be filed even if no business was transacted in this state during the reporting period. The report shall…

A direct shipper shall pay the alcohol excise tax as prescribed pursuant to § 35-5-2 , according to the rates established in subdivisions 35-5-3(2), (3), and (4). Notwithstanding the filing and payment requirements prescribed in chapter 35-5 , a direct shipper shall include on th…

All reports required pursuant to §§ 35-12B-11 and 35-12B-12 shall be submitted by electronic means to the department. All taxes required to be remitted pursuant to § 35-12B-13 shall be remitted by electronic transfer to the department. Source: SL 2015, ch 196 , § 15, eff. Jan. 1,…

Any sale and shipment of wine directly to a person in this state from a winery that does not hold a current wine direct shipper license is prohibited. For the first offense, the department shall send a certified letter to any person who violates this section and order the person …

The department may promulgate rules, pursuant to chapter 1-26 , concerning: (1) Forms necessary for the implementation of this chapter; (2) Reporting and tracking requirements for wine direct shipper licensees; and (3) The procedure for filing tax returns and the payment of all a…

The department shall compile and publish on its internet website a list of wine labels registered for sale and shipped in the state each quarter, based on information reported pursuant to §

Any winery located within or outside of the state may obtain a wine direct shipper license. An applicant for an initial or renewal wine direct shipper license shall: (1) File an application with the department on a form prescribed by the department; (2) Pay a license fee of one h…

Any common carrier may apply for a wine carrier license. An applicant for an initial or renewal wine carrier license shall: (1) File an application with the department on a form prescribed by the department; and (2) Pay a license fee of one hundred dollars. The department shall i…

Each wine direct shipper license and wine carrier license is valid from twelve o'clock midnight on the thirty-first day of December to twelve o'clock midnight on the thirty-first day of the next December. However, the license is valid for an additional three days if a proper appl…

Notwithstanding any other provisions of title 35, a direct shipper licensed pursuant to this chapter may sell and ship wine to any person in this state who is twenty-one years of age or older if the wine is registered for direct shipment as required pursuant to §

A direct shipper shall label each package to be shipped in accordance with the provisions of this chapter so that it conspicuously contains words indicating the package contains alcohol and that the signature of a person twenty-one years of age or older is required for delivery. …

Each shipment of wine made in accordance with this chapter shall be delivered by a wine carrier and shall be accompanied by a shipping label that conforms to the requirements contained in §

No person may receive more than twelve cases of wine, containing no more than nine liters per case, in any calendar year for personal use under this chapter. No person who receives wine pursuant to the provisions of this chapter may resell any of the wine. It is a Class 2 misdeme…

A direct shipper may only ship wine that was produced by the direct shipper in accordance with the direct shipper's federal basic wine manufacturing permit. A violation of this section is a Class 2 misdemeanor. Source: SL 2015, ch 196 , § 10, eff. Jan. 1, 2016.