South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:04:24 — Group wine tasting
64:75:04:24. Group
wine tasting. The offering of wine by a licensed wholesaler to consumers
and alcoholic beverage licensees is permitted if the offering complies with the
following requirements:
(1) The tasting is
held in a public place open to and customarily used by the general public and
licensed for the sale of wine;
(2) All alcohol excise and sales
taxes are paid on any alcoholic beverage before it is distributed at the
tasting;
(3) All beverages
offered for tasting are purchased by a licensed wholesaler from the licensee
upon whose premises the tasting is held at a price not less than cost and
freight to the licensee; and
(4) The offering is
made at no charge to the consumer.
If the licensee upon whose
premises the tasting is held does not wish to place the wines provided for the
tasting in the inventory for resale, then any wines shipped to that licensee
for the purpose of the tasting may be returned to the wholesaler who originally
provided the wines. The furnishing of incidentals such as crackers, cheese, and
fruit to be used by the participants to distinguish wines is permitted.
However, the furnishing of other food items or tangible personal property is
prohibited as an inducement to purchase alcoholic beverages.
Source: official text