Section 35-5-3.2 - Tax for malt beverage manufacturers selling to public for consumption onlicensed premises. - South Dakota Statutes

35-5-3.2. Tax for malt beverage manufacturers selling to public for consumption on licensed premises. In addition to the provisions of § 35-4-49, a malt beverage manufacturer may sell the malt beverage such manufacturer manufactures to the public for consumption on the licensed premises. A malt beverage manufacturer who manufactures less than five thousand barrels of malt beverage a year may hold on the premises where the malt beverage is manufactured an on-sale license issued pursuant to subdivision 35-4-2(4) and subject to the quota established in § 35-4-11 or a malt beverage retailer's license issued pursuant to subdivision 35-4-2(16) or an on-sale wine license issued pursuant to subdivision 35-4-2(12). The manufacturer shall pay the tax imposed under subdivision 35-5-3(1) on all malt beverages so sold. Any manufacturer who holds a malt beverage retailer's license as provided in this section may also hold a malt beverage retailer's license at other locations but may sell the malt beverages it manufactures only at the location where the beverages are manufactured or to wholesalers licensed pursuant to this title.

Source: SL 1989, ch 318, § 1; SL 1991, ch 298, § 1; SL 1993, ch 270, § 1; SL 1995, ch 208, § 1; SL 1996, ch 225; SL 1997, ch 214, § 1.