S.D. Admin. R. 64:75:05:05

Current through Register Vol. 51, page 67, December 16, 2024

Section 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 such the original wholesaler tax- any applicable alcohol taxes due on the purchase.

S.D. Admin. R. 64:75:05:05

SL 1975, ch 16; 45 SDR 082, effective 12/18/2018

General Authority: SDCL 35-10-1(10)

Law Implemented: SDCL 35-5-10.