If two or more wholesale licensees, who purchase or import alcoholic beverages of any class on a joint purchase venture, and the purchase is consigned to and received by a specific wholesaler as the original or prime wholesaler, the consignee is liable for any applicable alcohol taxes.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 31 SDR 214, effective July 6, 2005 ; 45 SDR 83, effective December 18, 2018 .

General Authority: SDCL 35-10-1(10).

Law Implemented: SDCL 35-5-10.

Prior versions effective: 2005-07-06.