Gross receipts from all sales at retail of alcoholic beverages, as defined by SDCL 35-1-1(4), whether mixed or unmixed at the time of sale or thereafter and whether sold for consumption on the premises or through off-sale outlets for consumption off the premises, are subject to sales tax and the municipal gross receipts tax.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002.

General Authority: SDCL 10-45-47.1(3) , 10-52A-7(3).

Law Implemented: SDCL 10-45-2 , 10-52A-6.