Title 35 — ALCOHOLIC BEVERAGES
20 chapters · 349 sections in this title.
However, for a reasonable cause shown, the secretary may reduce or eliminate the penalty
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If any licensee files a false or fraudulent return, an amount equal to the tax evaded, or attempted to be evaded, shall be added to the tax. Penalty and interest are considered the same as tax for the purposes of collection and enforcement including liens, distress warrants, and …
SDCL § 35-5-1 Beverages to which chapter applies
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The provisions of this chapter apply to all alcoholic beverages. Source: SDC 1939, § 5.0201; SL 1971, ch 211 , § 77; SL 2018, ch 213 , § 111.
SDCL § 35-5-10 Monthly return and payment of tax based on quantity of beverages--Violation as misdemeanor
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Each licensee liable for the payment of the taxes levied under this chapter shall file with the secretary a return, on a form prescribed by the secretary, showing the kind and quantity of alcoholic beverages produced, received, and on hand, together with the names of the persons …
SDCL § 35-5-19 Interest and penalty for delinquency in filing return or payment of tax--Reduction of penalty for reasonable cause--Additional amount added for false return--Collection and enforcement
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Any person required to file returns or reports under this chapter, who fails to file a return or report or pay the tax when due is subject to interest and penalty at the rates set forth in §
SDCL § 35-5-2 Alcohol excise tax to be paid by manufacturers and wholesalers
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There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler …
SDCL § 35-5-20 Records and reports required of licensees--Entry and examination on default--Violation as misdemeanor
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Any licensee liable for the payment of the taxes shall keep, in current and available form on the licensed premises, records of all purchases, sales, quantities on hand, and any other information the secretary may prescribe by rule promulgated pursuant to chapter 1-26 . The secre…
SDCL § 35-5-20.1 Reports required on shipments of beverages into state--Violation as misdemeanor
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Any person outside the state who sells or ships alcoholic beverages to a manufacturer or wholesaler within this state shall provide the secretary a report as the secretary may require, giving the name and address of the licensee or person making the purchase, the quantity and kin…
SDCL § 35-5-22 Distribution to municipalities from alcoholic beverage fund
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Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the municipalities. Each municipality's share of the fund shall be determined by the ratio of the population of each municipality to the total population of all the municipalities …
SDCL § 35-5-22.1 Entities sharing in municipal distribution
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For the purposes of § 35-5-22 , municipalities include: (1) Any municipality as defined in subdivision 9-1-1(6); (2) Any unincorporated town in which a retail licensee is authorized to operate; or (3) Open mess facilities authorized by federal laws at defense installations. Thirt…
SDCL § 35-5-22.2 Distribution to counties from alcoholic beverage fund
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Twenty-five percent of all of the revenues deposited in the alcoholic beverage fund shall revert to the counties. Twenty-five percent of the alcoholic beverage fund distributed to counties shall be divided equally by all counties. The remaining seventy-five percent shall be alloc…
SDCL § 35-5-25 Payment to township or county of distribution for unincorporated town
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In the case of an unincorporated town within an organized township, reversion of its share of the fund under § 35-5-22 shall be made to the treasurer of such township who shall deposit the amount so received in the township general fund. In the case of such an unincorporated town…
SDCL § 35-5-26 Population used as basis for distribution to unincorporated towns
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The population of any unincorporated town in an organized or unorganized township shall include the entire population of the organized or unorganized township. The population of the unincorporated town in an unorganized township shall be furnished to the secretary by the county a…
SDCL § 35-5-28 Fund balances transferred to general fund
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After the amount of funds necessary to provide for the reversions to municipalities and counties in §§ 35-5-22 and 35-5-22.2 is determined, the remaining funds may be transferred to the general fund. Source: SDC 1939, § 5.0241; SL 1941, ch 9 ; SL 1945, ch 25 ; SL 1951, ch 8 ; SL …
SDCL § 35-5-3 Amount of tax based on quantities--Diluted beverages
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The alcohol excise tax based on the quantities of different kinds of alcoholic beverages is: (1) Malt beverages, eight dollars and fifty cents per barrel of thirty-one gallons, or a pro rata portion thereof in accordance with the size of the bulk container; (2) All light wines an…
SDCL § 35-5-6 Beverages exempt from tax
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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 thi…
SDCL § 35-5-6.1 Additional tax on wholesaler's purchases--Administration
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In addition to the alcohol excise tax imposed by § 35-5-3 , a tax of two percent of the purchase price is imposed upon the purchases of alcoholic beverages, except malt beverages, by a wholesaler from a manufacturer or supplier. The tax shall be paid monthly and shall be administ…
SDCL § 35-5-7 Bond required of licensees--Amount of bond--Deposit in lieu of bond
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Any licensee liable for the payment of the taxes levied under this chapter may be required by the secretary to file with the secretary a bond or bonds, in an amount and form prescribed by the secretary, with corporate surety satisfactory to the secretary. The amount of the bond m…
SDCL § 35-5-7.1 Cancellation of bond by surety--Revocation of license
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The surety may cancel the bond required by § 35-5-7 as to future liability by giving thirty days' written notice to the department and the licensee. Unless the licensee gives other sufficient security by the end of the thirty-day period, the licensee's license shall be revoked. S…