South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:04:23 — Drop shipment to retailers
64:75:04:23. Drop
shipment to retailers. W holesalers may make drop shipments invoiced to a
licensed retailer at the location of another licensed retailer under the
following provisions:
(1) The licensed
retailers and wholesaler concerned must sign a mutual "drop shipment
agreement" approved by the department;
(2) The licensed
retailer requesting drop shipment privileges must obtain and hold an alcoholic
beverage transporter's license during the term of the agreement; and
(3) Each wholesaler
shall identify each drop shipment invoice by adding to the usual invoice issued
to a retailer the name, address, and license number of the licensed retailer
receiving the drop shipment.
This section does not apply to
malt beverages and cider.
Source: official text