35-5-2. Alcohol excise tax to be paid by manufacturers and wholesalers.
There is hereby levied an alcohol excise tax on all alcoholic beverages manufactured, purchased, received, or imported in this state. A manufacturer shall pay the alcohol excise tax on all alcoholic beverages manufactured and sold directly to a retailer or consumer. A wholesaler shall pay the alcohol excise tax on all alcoholic beverages purchased, received, or imported for sale to a retailer.
Source: SDC 1939, §5.0238; SL 1963, ch 17; SL 1971, ch 211, §78; SL 2018, ch 213, §112.