35-1-8.1. Sacramental wines exempt.
The provisions of this title relating to licensing and taxation do not apply to the purchase and sale of wines used by ordained rabbis, priests, ministers, or pastors of any church or established religious organization for sacramental purposes within the state.
Source: SDC 1939, §§5.0101 (25), 5.0229; SDCL §35-4-59; SL 1971, ch 211, §3; SL 2008, ch 37, §137.