Section 35-5-3.3 - Issuance of malt beverage package dealer's license to manufacture--Taximposed. - South-dakota Statutes

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35-5-3.3. Issuance of malt beverage package dealer's license to manufacture--Tax imposed. A malt beverage manufacturer who possesses an on-sale license authorized pursuant to § 35-5-3.2 may be issued a malt beverage package dealer's license issued pursuant to subdivision 35-4-2(17) for such premises where the malt beverage is manufactured, limited to the sale of malt beverages the manufacturer manufactures. The manufacturer shall pay the tax imposed under subdivision 35-5-3(1) on all malt beverages so sold.

Source: SL 1993, ch 270, § 2.

State Codes and Statutes

Statutes > South-dakota > Title-35 > Chapter-05 > Statute-35-5-3-3

35-5-3.3. Issuance of malt beverage package dealer's license to manufacture--Tax imposed. A malt beverage manufacturer who possesses an on-sale license authorized pursuant to § 35-5-3.2 may be issued a malt beverage package dealer's license issued pursuant to subdivision 35-4-2(17) for such premises where the malt beverage is manufactured, limited to the sale of malt beverages the manufacturer manufactures. The manufacturer shall pay the tax imposed under subdivision 35-5-3(1) on all malt beverages so sold.

Source: SL 1993, ch 270, § 2.

State Codes and Statutes

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State Codes and Statutes

Statutes > South-dakota > Title-35 > Chapter-05 > Statute-35-5-3-3

35-5-3.3. Issuance of malt beverage package dealer's license to manufacture--Tax imposed. A malt beverage manufacturer who possesses an on-sale license authorized pursuant to § 35-5-3.2 may be issued a malt beverage package dealer's license issued pursuant to subdivision 35-4-2(17) for such premises where the malt beverage is manufactured, limited to the sale of malt beverages the manufacturer manufactures. The manufacturer shall pay the tax imposed under subdivision 35-5-3(1) on all malt beverages so sold.

Source: SL 1993, ch 270, § 2.