64:75:05:04Wholesaler's
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
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.
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 ↗Amended by SB53 (2019) — authorize certain retailers to offer quantity discounts or cash discounts for th