35-5-2 Tax levied on manufacturers and wholesalers.
Tax levied on manufacturers and wholesalers.
There is hereby levied on
manufacturers, and wholesalers of alcoholic beverages an occupational tax computed on all alcoholic
beverages purchased, received or imported from a distiller, manufacturer, or foreign wholesaler for
sale to a retail dealer.
Source: SDC 1939, § 5.0238; SL 1963, ch 17; SL 1971, ch 211, § 78.