South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:75:05:05
In-state purchases by wholesaler
Official textsdlegislature.gov
64:75:05:05. In-state purchases by wholesaler. A wholesale licensee who purchases any class of alcoholic beverage from another in-state licensed wholesaler, whether the purchase constitutes a joint purchase venture, shall reimburse the original wholesaler any applicable alcohol taxes due on the purchase.
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In this chapter (29 sections)
- 64:28:05:01 · Repealed
- 64:28:05:02 · Dealer reassignment form used for transfer of ownership
- 64:30:05:01 · Repealedr
- 64:30:05:02 · Motorcycle -- Number affixed to frame
- 64:30:05:03 · Repealed
- 64:30:05:04 · Repealed
- 64:30:05:05 · Repealed
- 64:30:05:06 · Trailers
- 64:30:05:07 · Newly constructed vehicles
- 64:30:05:08 · Motor vehicles -- Number affixed to front door
- 64:30:05:09 · Component parts
- 64:30:05:10 · Repealed
- 64:30:05:11 · Rebuilt motorcycle 1970 or newer
- 64:30:05:12 · Rebuilt motorcycle 1969 or older
- 64:75:05:01 · Repealed
- 64:75:05:02 · Repealed
- 64:75:05:03 · Repealed
- 64:75:05:04 · Wholesaler's joint purchasing
- 64:75:05:05 · In-state purchases by wholesaler
- 64:75:05:06 · Repealed
- 64:75:05:07 · Repealed
- 64:75:05:08 · Purchase price defined
- 64:75:05:09 · Computation of volume for alcohol excise tax
- 64:80:05:01 · Repealed
- 64:80:05:02 · Repealed
- 64:80:05:03 · Repealed
- 64:80:05:04 · Repealed
- 64:80:05:05 · Repealed
- 64:80:05:06 · Repealed