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64:75:05:09Computation

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

of volume for alcohol excise tax. For purposes of the alcohol excise tax, the computation of volume shall be rounded to the nearest hundredth decimal place.

Source: 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

Law Implemented

  • SDCL 35-10-1
    Amended by SB53 (2019) — authorize certain retailers to offer quantity discounts or cash discounts for th