S.D. Admin. R. 64:75:05:04
Current through Register Vol. 51, page 67, December 16, 2024
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.
S.D. Admin. R. 64:75:05:04
General Authority: SDCL 35-10-1(10)
Law Implemented: SDCL 35-5-10.