35-5-6. Beverages exempt from tax.
The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:
(1)Sacramental wines; or
(2)Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.
Source: SDC 1939, §5.0240; SL 1945, ch 22, §3; SL 1971, ch 211, §82; SL 1987, ch 261, §47; SL 2018, ch 213, §116.