South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:05:04 — Wholesaler's joint purchasing

64:75:05:04. Wholesaler's
joint purchasing. If two or more wholesale licensees, who purchase or
import alcoholic beverages of any class on a joint purchase venture, and the
purchase is consigned to and received by a specific wholesaler as the original
or prime wholesaler, the consignee is liable for any applicable alcohol taxes .

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 . General Authority: SDCL 35-10-1(10). Law Implemented: SDCL 35-5-10.

Source: official text