Section 35-1-5.4 - Certain uses exempt from tax. - South Dakota Statutes

35-1-5.4. Certain uses exempt from tax. Any person who produces for personal, family, or similar use two hundred gallons or less of malt beverage each year or any person who produces for personal, family, or similar use two hundred gallons or less of wine each year is exempt from any license required by this title and is exempt from any tax or fee imposed by this title. The malt beverage or wine produced pursuant to this section may not be sold or offered for sale.

Source: SL 1997, ch 212, § 1.