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: view the official text
In this chapter (40 sections)
- 64:29:04:02 · ERT provider application--Contents--Contract required
- 64:29:04:03 · ERT provider annual fee--Due upon execution of the…
- 64:29:04:04 · Responsibility for technical costs--Threshold established
- 64:29:04:05 · Collection of state fees and taxes--Remittance to the…
- 64:29:04:06 · Paper record retention required--Retention period…
- 64:29:04:07 · Compliance with technical requirements
- 64:30:04:01 · Plate design and storage
- 64:30:04:02 · Duplicate replacement or assigned plate
- 64:30:04:03 · Lost assigned plate
- 64:30:04:04 · Removal of damaged manufacturer's plate
- 64:75:04:01 · Invoice required
- 64:75:04:02 · Wholesale payment terms -- malt beverage exception
- 64:75:04:03 · Retail delinquency
- 64:75:04:04 · Notice of delinquency
- 64:75:04:05 · Disputed delinquency
- 64:75:04:06 · Granting financial assistance to licensees
- 64:75:04:07 · Repealed
- 64:75:04:08 · Repealed
- 64:75:04:09 · Commercial bribery
- 64:75:04:10 · Alcoholic beverages as samples -- Consumer advertising…
- 64:75:04:11 · Repealed
- 64:75:04:12 · Sale and delivery in entirety
- 64:75:04:13 · Advertising
- 64:75:04:14 · Industry relations
- 64:75:04:15 · Repealed
- 64:75:04:16 · Repealed
- 64:75:04:17 · Miscellaneous disposition of alcoholic beverages
- 64:75:04:18 · New placement items -- Special marking required
- 64:75:04:19 · Prohibited without special marking
- 64:75:04:20 · Invoicing of samples
- 64:75:04:21 · Authorized bottle and container sizes
- 64:75:04:22 · Repealed
- 64:75:04:23 · Drop shipment to retailers
- 64:75:04:24 · Group wine tasting
- 64:75:04:25 · Claim of loss by wholesalers
- 64:75:04:26 · Exchange of products
- 64:80:04:01 · Repealed
- 64:80:04:02 · Repealed
- 64:80:04:03 · Repealed
- 64:80:04:04 · Repealed