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20 chapters · 307 sections in this title.
SDCL § 35-16-1 Wine manufacturer defined
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For the purposes of this chapter the term, wine manufacturer, means any manufacturer located in this state producing, blending, filtering, clarifying, aging and bottling wine, as defined in § 35-1-1 , that is not a farm winery. Source: SL 2018, ch 225 , § 1.
SDCL § 35-16-2 License fee
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The fee for a wine manufacturer license is two thousand five hundred dollars. Source: SL 2018, ch 225 , § 2.
SDCL § 35-16-3 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 225 , § 3.
SDCL § 35-16-4 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…
