35-5-6. Beverages exempt from tax. The following alcoholic beverages sold by licensees are exempt from the taxes levied by this chapter:
(1) Sacramental wines; or
(2) Alcoholic beverages sold by manufacturer licensees for transportation in interstate commerce outside the state, or, to wholesale licensees under this title.Source: SDC 1939, § 5.0240; SL 1945, ch 22, § 3; SL 1971, ch 211, § 82; SL 1987, ch 261, § 47; SL 2018, ch 213, § 116.
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