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.