Section 35-12-7 - Excise tax--Exemption for sacramental wines.
35-12-7. Excise tax--Exemption for sacramental wines. There is hereby levied on all table and sparkling wines, and wine as defined in subdivision 35-12-1(3), manufactured or produced by a South Dakota winery an excise tax imposed at the same rates and collected and administered in the same manner as the tax imposed on wine in chapter 35-5. Sacramental wines are exempt from the tax imposed by this section.
Source: SL 1996, ch 226, § 7; SL 2006, ch 193, § 6.