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§ 35-1-5.4 Certain uses exempt from tax--Manufacture and storage in public place or place of business.

SD Codified L § 35-1-5.4 (2019) (N/A)
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35-1-5.4. Certain uses exempt from tax--Manufacture and storage in public place or place of business. 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.

No malt beverage or wine produced pursuant to this section may be manufactured in a public place or place of business, and stored during the manufacturing process in a public place or place of business, unless the business holds a retail on premises manufacturer license. No malt beverage or wine produced pursuant to this section may be consumed on the licensed premises.

Source: SL 1997, ch 212, § 1; SL 2014, ch 176, § 2.

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§ 35-1-5.3 Consumption of distilled spirits in public place as misdemeanor--Exceptions.
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