South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:75:05:05 — In-state purchases by wholesaler

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.

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