S.D. Codified Laws § 35-1-5.4

This is the official text of S.D. Codified Laws § 35-1-5.4, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business

Official statutory text

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 cider 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.

No malt beverage, cider, 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 pursuant to subdivision 35-4-2 (21).

Malt beverage, cider, or wine produced pursuant to this section may only be stored or consumed on a licensed premises if the premises is licensed to sell such product and:

(1) Such place is at an exhibition, a festival, an educational event, a technical or sensory evaluation, or a tasting competition;

(2) The malt beverage, cider, or wine is conspicuously identified by the licensed business;

(3) The licensed business makes the location of manufacture available upon request;

(4) The malt beverage, cider, or wine is served free of charge or as a prize by the licensed business; and

(5) The malt beverage, cider, or wine does not exceed the sample size limitations pursuant to § 35-4-10.2 .

The malt beverage, cider, or wine produced pursuant to this section may not be sold or offered for sale. The licensed business does not violate this section by charging a fee for admission to the exhibition, festival, educational event, technical or sensory evaluation, or tasting competition as long as no separate fee is charged for consumption of the malt beverage, cider, or wine and no portion of the admission fee nor any other compensation is paid to the person who produced the malt beverage, cider, or wine pursuant to this section.

Source: SL 1997, ch 212, § 1; SL 2014, ch 176, § 2; SL 2021, ch 165, § 1.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.