reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:06 - Cash public assistance as income

Current through Register Vol. 51, page 10, July 15, 2024
On the application, the claimant must list as income all cash public
	 assistance. Cash public assistance includes all cash payments made by the
	 federal, state, or local governments to the claimant or to a member of the
	 claimant's household, with the exception of all payments made under the action
	 program; all cash payments made by a federal, state, or local government to a
	 third party for the direct benefit of the claimant or any member of the
	 claimant's household; and all funds spent by the state for maintenance and
	 treatment of any person in a state institution.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(4).
Declaratory Ruling:
Title XX funds (federal block grants
		to states for social services), which are used for the direct benefit of a
		claimant who applies for tax refunds, are to be considered as income of the
		claimant. Secretary of Revenue Declaratory Ruling No.
		677-14.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:07 - Noncash public assistance exempt from income

Current through Register Vol. 51, page 10, July 15, 2024
Noncash public assistance may not be included as part of a claimant's
	 income. Noncash public assistance includes food stamps and any other noncash
	 goods received by a claimant or any member of the claimant's family from a
	 government agency.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:08 - Room and board as income

Current through Register Vol. 51, page 10, July 15, 2024
The value of any room and board received by a claimant as compensation
	 for employment is considered to be income.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:09 - Exclusions from income

Current through Register Vol. 51, page 10, July 15, 2024
The following are specifically excluded from household income:
(1) Medicare benefits;
(2) Medicaid benefits;
(3) Damages received whether by suit or
  agreement, on account of personal injuries;
(4) Payments received as a result of serving
  as a volunteer in any action program; and
(5) Insurance payments for medical expenses
  that do not exceed the expenses.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:10 - Proof of age

Current through Register Vol. 51, page 10, July 15, 2024
Proof of age is required the first time a claimant files an application
	 to be classified as 65 or over.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-9.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:11 - Persons who must be included in a household

Current through Register Vol. 51, page 10, July 15, 2024
All persons in one dwelling and sharing its central facilities must be
	 included as part of one household. Any person claiming property tax relief may
	 only claim the relief based upon taxes paid on the dwelling in which the
	 claimant actually resides.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(2).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:12 - Amount of refund - Departmental determination

Current through Register Vol. 51, page 10, July 15, 2024
If a claimant is entitled to a refund pursuant to either SDCL 10-45A or
	 10-18A, the department shall determine the amount to be refunded. The amount to
	 be refunded must be in an amount equal to the largest amount which may be
	 granted to the claimant under either program.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-2,
		10-45A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:13 - Determination of residence

Current through Register Vol. 51, page 10, July 15, 2024
The requirement that each claimant be a resident of this state means
	 that the claimant must be domiciled within this state. A person is domiciled
	 somewhere if the person has a residence at a certain place and intends to
	 remain there permanently or indefinitely. In addition the following shall be
	 indicators of a person's residence:
(1) Maintenance of a permanent
  abode;
(2) Automobile
  registration;
(3) Drivers
  license;
(4) Voting residence;
  or
(5) Payment of personal property
  taxes.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-2.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:14 - Waiver form

Current through Register Vol. 51, page 10, July 15, 2024
Each claimant must sign a waiver. The department may not process
	 unsigned claims and may, at any time, require claimants to sign additional
	 waivers. The waiver shall read as follows:
I declare and affirm under the penalties of perjury that this claim has
	 been examined by me, and to the best of my knowledge and belief, is in all
	 things true and correct. I authorize any person holding any official social
	 security records, official public aid records, official Veterans Administration
	 records, or any other records containing information relative to the
	 determination of the amount of this claim or my eligibility therefor to
	 disclose the information contained on those records to the
	 department.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-9.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:15 - Interest accrued

Current through Register Vol. 51, page 10, July 15, 2024
Any interest which has been accrued is to be included as income whether
	 or not such interest has been drawn.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-1(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:16 - Verification of value by auditor

Current through Register Vol. 51, page 10, July 15, 2024
The auditor of the county of which the claimant is a resident must
	 verify the taxes due on the dwelling for which tax relief is sought. The taxes
	 must be recorded on the face of the claim. The claim must be signed by the
	 auditor and must set forth the taxes due on the residence separate from the
	 land upon which it is situated and separate from any garage attached or
	 unattached.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-8.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:17 - Proof of residency

Current through Register Vol. 51, page 10, July 15, 2024
Any claimant for tax relief who represents that the claimant has been a
	 resident of South Dakota for five years shall, upon request, furnish proof of
	 the claimant's residency. The enumerated indicators contained in §
									64:47:02:13 are indicative but not
	 conclusive of residency.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-2(2).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:47 - Tax relief › Chapter 64:47:02 - Property tax relief › Section 64:47:02:18 - Household status and income to determine property tax refund

Current through Register Vol. 51, page 10, July 15, 2024
The amount of property tax refund shall be determined by the household
	 status and income of the claimant at either the time of claim or during the
	 eligibility year, whichever is the most advantageous for the claimant. A person
	 claiming a refund under SDCL
	 10-18A-6.1 may require the
	 department to apply only the standards applicable to the
	 claim.
General Authority:
SDCL
		10-18A-15.
Law Implemented:
SDCL
		10-18A-6.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:01 - Definitions and general provisions › Section 64:75:01:01 - Definitions

Current through Register Vol. 51, page 10, July 15, 2024
Terms used in this article mean:
(1) "Brand," the name commonly used on
  bottles or other containers and otherwise used to designate the alcoholic
  beverage sold;
(2) "Broken case
  lots," alcoholic beverage of a quantity less than a case of any particular
  brand;
(3) "Case," a carton or
  similar package containing individual retail containers as packaged by the
  manufacturer;
(4) "Consumer
  advertising specialties," can openers, bottle openers, place mats, glasses,
  coasters, napkins, matches, sacks, serving trays, and similar items containing
  brand advertising information or logos;
(5) "Department," the Department of
  Revenue;
(6) "Foreign dealer," any
  person authorized pursuant to SDCL title 35 or SDCL chapter 39-13 to import,
  transport or cause to be transported alcoholic beverages into this state for
  sale to a wholesale licensee;
(7)
  "Industry member," any manufacturer or wholesaler of alcoholic
  beverages;
(8) "Involuntary
  transfer," any sale, assignment, hypothecation, or other transfer of any stock
  or any interest whatsoever therein, which occurs by operation of law, including
  any change in ownership or control of such stock or any interest therein,
  resulting from death of the owner or holder thereof, from any judicial sale,
  from attachment or other legal process of like nature, from foreclosure of any
  pledge or other hypothecation, or from any other procedure or means whatsoever
  not requiring the assent of such owner or holder;
(9) "Person," any individual, firm
  copartnership, joint adventure, association, limited liability company,
  corporation, municipal corporation, estate, trust, business trust, receiver,
  the State of South Dakota and its political subdivisions, or any group or
  combination acting as a unit;
(10)
  "Retail consumer," any person purchasing alcoholic beverages from a licensed
  retailer of alcoholic beverages;
(11) "Stock," any outstanding stock
  whatsoever of any corporation, whether such stock is classed as common or
  preferred and regardless of whether such stock entitled the holder thereof to
  any voting rights in such corporation;
(12) "Tie in sales arrangement," any sale of
  alcoholic beverages by a wholesaler to a retailer, conditioned upon purchase or
  order of other alcoholic beverages;
(13) "Voluntary transfer," any sale,
  assignment, hypothecation, or other transfer of any stock, or any interest
  whatsoever therein, regardless as to whom the transfer is made, and whether or
  not such transfer is shown on the records of such corporation, which is other
  than an involuntary transfer;
(14)
  "Wholesaler," any person who sells alcoholic beverages to retailers for
  resale.
General Authority:
SDCL
		35-10-1(1)(5)(7)(8).
Law Implemented:
SDCL
		10-1-1(4)(22)(24),
		35-10-1(1)(5)(7)(8).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:01 - Definitions and general provisions › Section 64:75:01:02 - Trade name billings

Current through Register Vol. 51, page 10, July 15, 2024
Any invoice for the sale of alcoholic beverages sold to a retailer
	 shall be in the name that appears on the retail license and include the date of
	 delivery.
General Authority:
SDCL
		35-10-1(2).
Law Implemented:
SDCL
		35-10-1(2),
		35-4-2
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:01 - Definitions and general provisions › Section 64:75:01:03 - Inspection of records

Current through Register Vol. 51, page 10, July 15, 2024
Each wholesale licensee shall keep and make available to the secretary
	 during regular business hours, business records, including executive and
	 supervisory personnel expense vouchers; sales promotional expense records for
	 each month during the current year; salesmen incentive and contest expenses for
	 each month of the current year, showing the number of salesmen and the amount
	 earned by such salesmen and the amount spent per case on each brand on each
	 incentive or contest; check register; purchase journal; sales journal and
	 credit memoranda; detailed record of disposition of samples, showing samples
	 used on which the alcohol excise tax was paid and samples used on which the
	 alcohol excise tax was not paid; shipping manifests on alcoholic beverages
	 received, sales invoices and ledger accounts; and current financial statements
	 certified by a public accountant.
General Authority:
35-10-1(9)(10)(11)
Law
		Implemented:
35-10-1(7)(9)(10)(11).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:01 - Definitions and general provisions › Section 64:75:01:05 - Filing of invoices

Current through Register Vol. 51, page 10, July 15, 2024
Every person shipping alcoholic beverages into this state shall
	 provide to the department a monthly report showing the date of shipment, name
	 and address of both the seller and purchaser, invoice number, total purchase
	 price, and total volume of alcoholic beverages purchased by
	 type.
General Authority:
SDCL
		35-10-1(2)(9).
Law Implemented:
SDCL
		35-5-20.1.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:01 - Definitions and general provisions › Section 64:75:01:09 - Foreign dealer violations

Current through Register Vol. 51, page 10, July 15, 2024
No foreign dealer may, for the purpose of stimulating sales by any
	 wholesaler, either personally or by any employee or agent, commit or
	 participate in any act or conduct forbidden by this article. Violation of any
	 provisions of this article by any foreign dealer constitutes cause for
	 revocation or suspension of any permit or brand label registration held by such
	 foreign dealer under SDCL Title 35 or SDCL Ch. 39-13.
General Authority:
35-10-1(6).
Law Implemented:
SDCL
		35-10-1(6)
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:01 - Scope of chapter

Current through Register Vol. 51, page 10, July 15, 2024
This chapter applies to any person holding any alcoholic beverage
	 license.
General Authority:
SDCL
		35-10-1(7)
Law Implemented:
SDCL
		35-10-1(7).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:02 - Voluntary transfer - Approval required

Current through Register Vol. 51, page 10, July 15, 2024
Any person voluntarily transferring the stock of a corporation holding
	 a license issued pursuant to SDCL title 35 shall notify the department if the
	 stock transfer results in a change of the majority ownership of the
	 corporation. The person shall notify the department using forms prescribed by
	 the department. The notice shall include the name of the owner or holder of
	 such stock, amount of stock involved in the voluntary transfer, and the name
	 and address of each proposed transferee. The secretary shall inform the
	 governing body of the local government responsible for determining the
	 suitability of the alcoholic beverage licensees, pursuant to SDCL
	 35-2-1.2 and
	 35-2-6.2.
General Authority:
SDCL
		35-10-1(7).
Law Implemented:
SDCL
		35-2-1.2,
		35-2-6.2,
		35-10-1(7).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:03 - Involuntary transfer - Report required

Current through Register Vol. 51, page 10, July 15, 2024
Upon learning of an involuntary transfer of its stock, which results in
	 a change in the majority shareholder of the corporation, the corporation shall
	 file with the secretary a report which includes the name of the owner or holder
	 of the stock so transferred, amount of stock involved, name and address of each
	 transferee, and the reason for the involuntary transfer. The secretary shall
	 notify the governing body of the local government responsible for determining
	 the suitability of alcoholic beverage licensees, pursuant to SDCL
	 35-2-1.2 and
	 35-2-6.2, of the new majority
	 shareholder of the corporation.
General Authority:
SDCL
		35-10-1(7).
Law Implemented:
SDCL
		35-2-1.2,
		35-2-6.2,
		35-10-1(7).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:05 - Application for future licenses

Current through Register Vol. 51, page 10, July 15, 2024
No alcoholic beverage license may be granted to any corporation unless
	 the application contains, in addition to the requirements of SDCL
	 35-2-2.1 and any other information
	 required by the secretary, an agreement containing the following
	 language:
"This application and any license issued thereon constitutes a contract
	 between the undersigned corporation and the state of South Dakota. The
	 undersigned corporation shall comply with all provisions whatsoever of
	 §§
									64:75:02:01 to 64:75:02:05,
	 inclusive, of the rules of the secretary of the Department of Revenue e. The
	 undersigned expressly agrees that violations of any of the provisions of
	 chapter 64:75:02, or failure to comply therewith, whether by the undersigned
	 corporation or by any stockholder thereof, or by anybody interested in said
	 corporation, constitutes cause for revocation or suspension of any license
	 issued pursuant to this application or for refusal to renew such license upon
	 expiration thereof."
General Authority:
SDCL
		35-10-1(7).
		35-2-10.
Law Implemented:
SDCL
		10-1-14,
		35-2-1,
		35-2-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:06 - Application for licenses.Repealed

Current through Register Vol. 51, page 10, July 15, 2024
The Department of Revenue's policy is that the quota for dealers in
	 light wines is in addition to the quotas set by SDCL and for other on-sale
	 liquor licenses. Secretary of Revenue Declaratory Ruling No.
	 77-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:07 - Manufacturing License Required - TTB Permit Required

Current through Register Vol. 51, page 10, July 15, 2024
Prior to the issuance of a manufacturing license issued pursuant to
	 SDCL ch. 35-12, 35-13, 35-14, 35-15, or 35-16, the applicant shall provide the
	 secretary with the applicant's current Alcohol and Tobacco Tax and Trade Bureau
	 permit authorizing alcohol manufacturing at the location described on the
	 application for license.
General Authority:
SDCL
		35-12-22,
		35-16-7.
Law Implemented:
SDCL
		35-12-22,
		35-16-7.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:02 - Licensing procedures › Section 64:75:02:08 - Farm Wineries and Wine Manufacturers - TTB Report Required

Current through Register Vol. 51, page 10, July 15, 2024
Prior to the renewal of a license issued pursuant to SDCL ch. 35-12 or
	 35-16, the applicant shall provide the secretary with all of the applicant's
	 Alcohol and Tobacco Tax and Trade Bureau wine premises operations reports for
	 the previous twelve-month period.
General Authority:
SDCL
		35-12-22,
		35-16-7,
		35-15-10,
		35-13-24,
		35-14-10.
Law Implemented:
SDCL
		35-12-22,
		35-16-7,
		35-15-10,
		35-13-24,
		35-14-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:01 - Price schedule required for sales

Current through Register Vol. 51, page 10, July 15, 2024
No licensed wholesaler may sell, offer for sale, solicit orders, or
	 advertise any alcoholic beverages unless the wholesalers price schedule
	 currently in effect lists that alcoholic beverage.
General Authority:
SDCL
		35-10-1(1)(2)(4)(6).
Law Implemented:
SDCL
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:02 - Publication of price schedule - Maintenance of price schedule

Current through Register Vol. 51, page 10, July 15, 2024
Each wholesaler must publish and maintain on a public facing website a
	 complete price schedule for all alcoholic beverages available for sale by the
	 wholesaler. The wholesaler shall provide the website address to the Department
	 for publication on the Departments website. This requirement does not apply to
	 malt beverages if the wholesaler maintains a separate price schedule for malt
	 beverages at the wholesalers principal place of business, subject to public
	 inspection during regular business hours. The wholesaler shall preserve all
	 price schedules and amendments for a minimum of three years from the effective
	 date.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:03 - Price schedule contents

Current through Register Vol. 51, page 10, July 15, 2024
The price schedule shall at minimum identify every product for sale,
	 identified by brand and brand segment if applicable. For each product listed,
	 the wholesaler must provide the case or unit price, number of bottles or
	 containers per case or unit, and container or bottle volume. Any alcoholic
	 beverages sold in broken case lots must be listed, providing price per bottle
	 or container.
General Authority:
SDCL
		35-10-1(6)(10)(11).
Law Implemented:
SDCL
		35-10-1(6)(10)(11).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:04 - Effective date - Price changes

Current through Register Vol. 51, page 10, July 15, 2024
Price schedules are effective upon publication. A wholesaler may amend
	 the price schedule, however, any amended prices must remain in effect for at
	 least ten days.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6)(11).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:05

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:06

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:07

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:08

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:09

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:10 - Conformity to price schedule

Current through Register Vol. 51, page 10, July 15, 2024
In all sales of alcoholic beverages to retailers, each wholesaler shall
	 conform strictly to the prices set forth in the wholesaler's price schedule and
	 effective amendments thereto. No wholesaler may make sales to retailers at a
	 greater or lesser price than as specified in the price
	 schedule.
General Authority:
SDCL
		35-10-1.
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:11

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:03 - Unfair practices › Section 64:75:03:12

Current through Register Vol. 51, page 10, July 15, 2024
General Authority:
SDCL
		35-10-1.
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:01 - Invoice required

Current through Register Vol. 51, page 10, July 15, 2024
Every sale of alcoholic beverages shall be recorded by the wholesaler
	 on a written invoice containing the name of the wholesaler, the name of the
	 retailer licensee, date of sale, quantity of alcoholic beverages sold, price of
	 alcoholic beverages sold, brand, size of container, and date of
	 delivery.
General Authority:
SDCL
		35-10-1(2)(6)(10)(11).
Law Implemented:
SDCL
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:02 - Wholesale payment terms - Malt beverage exception

Current through Register Vol. 51, page 10, July 15, 2024
No wholesaler may offer a retailer payment terms that provide a payment
	 period in excess of 30 days from delivery of the alcoholic beverages. The
	 delivery date of the alcoholic beverages is the first day of the 30-day payment
	 period.
Notwithstanding the above, malt beverages must be paid for upon sale
	 and delivery. Acceptable payment methods are United States currency, a
	 correctly dated check payable at the bank upon presentation the next banking
	 day, credit card, or an electronic fund transfer. In addition to the purchase
	 price of the malt beverages, retailers shall pay to the wholesaler not less
	 than the brewery cost of any redeemable containers used. The requirement for
	 payment upon sale and delivery does not apply to municipally operated
	 establishments or establishments operating pursuant to SDCL
	 35-4-19 and SDCL
	 35-4-21 to
	 35-4-23, inclusive, if the
	 municipality retains the obligation to make payment for the malt beverages
	 directly to a wholesaler.
General Authority:
SDCL
		35-10-1(6)(11).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6)(11).
Sale for cash, §
											64:75:08:01.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:03 - Retail delinquency

Current through Register Vol. 51, page 10, July 15, 2024
A retailer who has not remitted payment within the 30-day payment
	 period is delinquent. Payment remitted in the mail must be received by the
	 wholesaler within the payment period or postmarked within the 30-day payment
	 period to be considered timely. Any insufficient funds check received as
	 payment for a retail account is considered delinquent. Any form of payment
	 otherwise unsuccessful or dishonored is considered
	 delinquent.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:04 - Notice of delinquency

Current through Register Vol. 51, page 10, July 15, 2024
Following the expiration of the payment period or upon determination of
	 the delinquency, a wholesaler shall provide written notice of the delinquency
	 to the retail dealer. If mailed, the notice of delinquency shall be sent by
	 certified mail. All in person notifications shall be evidenced by an affidavit
	 of acknowledgement from the retail dealer. The notice of delinquency and
	 affidavit of acknowledgement must state at a minimum the amount due, the
	 delivery date, the date the account became delinquent, and the requirements for
	 written dispute of the retail delinquency.
The notice or affidavit shall also include the following language: "If
	 this delinquency is not resolved within five days of the receipt of this
	 notice, it will be reported to the Department of Revenue. Be advised,
	 delinquent retailers are prohibited from purchasing alcoholic beverages from
	 any wholesaler until any delinquency is resolved and cleared from the records
	 of the Department."
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:05 - Disputed delinquency

Current through Register Vol. 51, page 10, July 15, 2024
Any retailer that receives a notice of delinquency in person or upon
	 receipt of certified mail may, in writing, dispute the delinquency by providing
	 to the wholesaler the retailers basis for the dispute. The written dispute must
	 be received by the wholesaler within 5 days of receipt of notice, as evidenced
	 by the date on the receipt of acceptance of certified mail or affidavit of
	 acknowledgment. If the wholesaler does not receive a timely response, the
	 delinquency is deemed admitted.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-2-10,
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:05.01 - Sales to delinquent retailers prohibited

Current through Register Vol. 51, page 10, July 15, 2024
Wholesalers shall notify the department of a retail delinquency upon
	 expiration of the deadline to dispute that delinquency by providing the
	 Department a copy of the delinquency notice and evidence of receipt by the
	 retail dealer. No wholesaler may sell alcoholic beverages to a retailer who is
	 delinquent.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:05.02 - Notice of satisfaction

Current through Register Vol. 51, page 10, July 15, 2024
Any wholesaler who has reported a retail delinquency shall notify the
	 Department within forty-eight hours of resolution of that
	 delinquency.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:06 - Granting financial assistance to licensees

Current through Register Vol. 51, page 10, July 15, 2024
Any extension or acceptance of credit in violation of this chapter is
	 regarded as giving and receiving financial assistance, and the licenses of both
	 the wholesaler and retailer involved in the violation may be suspended or
	 revoked, as determined by the secretary. It is a violation of this section for
	 any wholesaler to accept a postdated check, note, or memorandum, or to
	 participate in any scheme, trick, or device to assist any retail
	 dealer.
General Authority:
SDCL
		35-10-1(6)
Law Implemented:
SDCL
		35-2-10,
		35-4-52,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:09 - Commercial bribery

Current through Register Vol. 51, page 10, July 15, 2024
Except as otherwise provided, no industry member may induce or seek to
	 induce any retailer to purchase alcoholic beverages by offering or giving to
	 the retailer, or to any officer, employee, or representative of the retailer, a
	 bonus, premium, gift, compensation, or any other concession of financial value,
	 whether in money or otherwise. It is a violation of this section for an
	 industry member to make purchases of alcoholic beverages from any retailer as
	 an inducement to order or purchase alcoholic beverages from the industry
	 member.
General Authority:
SDCL
		35-10-1(6).
Law Implemented:
SDCL
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:10 - Alcoholic beverages as samples - Consumer advertising specialties

Current through Register Vol. 51, page 10, July 15, 2024
It is not a violation of §
									64:75:04:09 for a wholesaler to
	 furnish the following to a retailer:
(1) A sample of not more than 750 ml of any
  brand of alcoholic beverages not previously sold by the wholesaler to the
  retailer;
(2) A taste sample from a
  container exceeding 750 ml when neither the container nor its remaining
  contents are given to the retailer; or
(3) Consumer advertising specialties, when
  sold to a retailer at no less than the wholesaler's cost for unconditional
  distribution by the retailer to the public, if the retailer is not paid or
  credited in any manner for the distribution service.
General Authority:
SDCL
		35-10-1(4).
Law Implemented:
SDCL
		35-4-52.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:12 - Sale and delivery in entirety

Current through Register Vol. 51, page 10, July 15, 2024
An order for any alcoholic beverage, taken by a wholesaler from a
	 retailer, must be a single transaction in its entirety, with delivery as part
	 of the consummated transaction. If an order is taken during a period when the
	 price of a product is posted down, but the wholesaler does not have sufficient
	 inventory to deliver the product from current stock, then delivery of the
	 product at the post down price shall be made within 30 calendar days of the
	 order date.
General Authority:
SDCL
		35-10-1(6)
Law Implemented:
SDCL
		35-4-52
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:13 - Advertising

Current through Register Vol. 51, page 10, July 15, 2024
An industry member may not pay or credit retailers for displaying
	 materials or for any expense incidental to its operation. The value of
	 advertising materials and any accessories to the advertising materials shall be
	 computed by including all expenses incurred by the industry member in
	 connection with the purchase, manufacture, and transportation of such
	 materials.
Signs, posters, placards, designs, decorations, or graphic displays
	 bearing advertising matter for use inside a retail establishment may be
	 furnished, given, rented, lent, or sold to a retailer if the materials have no
	 value to the retailer except as advertising. The amount supplied in any
	 calendar year may not exceed $1,000, not including installation costs.
A wholesaler may furnish consumer advertising specialties to a retailer
	 if the aggregate cost to any industry member of the consumer advertising
	 specialties furnished or given to any one retail establishment in any one
	 calendar year does not exceed $250. A retailer must pay for any consumer
	 advertising specialties in excess of $250 within a calendar year.
Any item having a utility value to the retailer other than as
	 advertisings may be sold by an industry member to a retail licensee. The cost
	 of these items may not be less than the industry member's
	 cost.
General Authority:
SDCL
		35-10-1(6)
Law Implemented:
SDCL
		35-10-1(6)
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:14 - Industry relations

Current through Register Vol. 51, page 10, July 15, 2024
The offering of a bonus, premium, gift, compensation, or concession of
	 financial value, whether in money or otherwise, to induce the purchase of an
	 alcoholic beverage is prohibited, except as specifically authorized by SDCL
	 35-4-130 and this chapter. The
	 terms bonus, premium, gift, compensation, or concession of financial value
	 refer to any article offered to a consumer which is in addition to the
	 immediate container of an alcoholic beverage.
A wholesaler may rotate alcoholic beverages which they sell provided
	 products purchased from other industry members are not altered or disturbed.
	 The setting or resetting of all or part of an alcoholic beverage retail
	 premises is permitted if written notice is given forty-eight hours prior to the
	 set or reset to each wholesaler serving the retailer. Pullups, filling of
	 displays, and rotation is only allowed at the point of order taking or
	 invoicing. Shelf stocking is prohibited.
An industry member may provide to a business licensed to sell alcoholic
	 beverages at retail any type of device, equipment, or item intended to prevent
	 the sale of alcoholic beverages to anyone not legally able to purchase the
	 beverages.
An industry member, for reasonable compensation, may provide to a
	 business licensed to sell alcoholic beverages at retail any type of device or
	 equipment necessary to maintain the integrity of a malt beverage or cider
	 product. The device or equipment may only be provided to the business for a
	 maximum of fifteen days in a calendar year. Providing tap wagons or draft
	 trailers is specifically prohibited.
General Authority:
SDCL
		35-10-1(3)(6).
Law Implemented:
SDCL
		35-10-1(6)
		35-10-1(3)(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:14.01 - Retail consumer rebate program - Manufacturer only

Current through Register Vol. 51, page 10, July 15, 2024
Notwithstanding the provisions of 64:75:04:14, manufacturers may offer
	 rebates to retail consumers. The rebate terms shall provide for consumer
	 redemption of the rebate between the manufacturer and retail consumer only. The
	 retailer shall not act as the intermediary for the manufacturer or the
	 consumer. The rebate program proceeds may not exceed $36. The rebate may apply
	 to any container size or combination of containers, but may not apply to more
	 than one case.
General Authority:
SDCL
		35-10-1(3)(6)(11).
Law Implemented:
SDCL
		35-2-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:14.02 - Retail loyalty and reward programs

Current through Register Vol. 51, page 10, July 15, 2024
Retailers may offer loyalty and reward programs to retail consumers.
	 These programs are not permitted for manufacturers or wholesalers of alcoholic
	 beverages. All costs and expenses related to retail loyalty and reward programs
	 shall be borne entirely by the retailer. Any redemption of loyalty or reward
	 program benefits or proceeds shall comply with the provisions of SDCL
	 35-4-129.
General Authority:
SDCL
		35-10-1(3)(6)(11).
Law Implemented:
SDCL
		35-2-10.
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:17 - Miscellaneous disposition of alcoholic beverages

Current through Register Vol. 51, page 10, July 15, 2024
Except for stock withdrawals by officers of wholesale licensees for
	 their personal use and consumption and samples of pints of alcoholic beverages
	 not previously sold by a wholesaler to a retailer as authorized in §
									64:75:04:10, no wholesaler may
	 dispose of alcoholic beverages other than by bona fide sale. No alcoholic
	 beverages may be disposed of by gift except as samples specifically authorized
	 or for use in trade or business meetings of licensed wholesalers or retailers.
	 Except as provided in SDCL
	 35-2-6.10, no alcoholic beverages
	 may be given by a wholesaler to any groups, associations, or conventions for
	 use in contests, for prizes, or other activity.
Each wholesaler must keep an accurate and complete record of all
	 alcoholic beverages disposed of. Records must show each item of alcoholic
	 beverages disposed of, the date of the disposition, and the name and address of
	 the recipient. If alcoholic beverages are furnished to any person connected
	 with the wholesaler's business in any capacity, the person shall, within 30
	 days after the alcoholic beverage is furnished, file with the wholesaler a
	 detailed account of the ultimate disposition, showing the amount, if any, used
	 by the person personally and the name and address of any other recipients. All
	 accounts and records required by this section shall be kept by wholesalers as
	 permanent records, subject to audit.
Notwithstanding any other provision of this article, the secretary may
	 authorize the special disposition of any alcoholic beverage with an order
	 describing the alcoholic beverage disposed of and any special circumstances
	 relating to the beverage.
General Authority:
SDCL
		35-10-1(4)(6).
Law Implemented:
SDCL
		35-10-1(4)(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:18 - New placement items - Special marking required

Current through Register Vol. 51, page 10, July 15, 2024
A wholesaler may furnish or give any sample of alcoholic beverages
	 pursuant to subdivision 64:75:04:10(1) to a retail licensee if the sample has
	 stamped thereon or securely affixed to its brand label, in a space not less
	 than one-half inch by two inches of clear and legible type, the words:
	 "Sample--Not for sale. The alcohol excise tax has not been paid on this
	 merchandise. Defacing this label by any retail licensee before this container
	 is emptied of its liquid contents is prohibited."
General Authority:
SDCL
		35-10-1(1)(4)(6).
Law Implemented:
SDCL
		35-10-1(1)(4)(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:19 - Prohibited without special marking

Current through Register Vol. 51, page 10, July 15, 2024
No industry member may possess at any time any alcoholic beverage to
	 be used as samples on which the alcohol excise tax has not been paid, unless
	 the notation stated in §
									64:75:04:18 is conspicuously shown
	 on each container.
General Authority:
SDCL
		35-10-1(1)(4)(6)(10).
Law Implemented:
SDCL
		35-10-1(1)(4)(6)(10).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:20 - Invoicing of samples

Current through Register Vol. 51, page 10, July 15, 2024
Invoices covering merchandise used for samples shall bear the notation.
	 "Samples--Not for sale."
General Authority:
SDCL
		35-10-1(1)(4).
Law Implemented:
SDCL
		35-10-1(1)(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:21 - Authorized bottle and container sizes

Current through Register Vol. 51, page 10, July 15, 2024
Any manufacturer or wholesale licensee may offer alcoholic beverages
	 for sale to any licensee in any size bottle or container that is offered by an
	 industry member.
General Authority:
SDCL
		35-10-1(1)(8)
Law Implemented:
SDCL
		35-10-1(8)
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:23 - Drop shipment to retailers

Current through Register Vol. 51, page 10, July 15, 2024
Wholesalers may make drop shipments invoiced to a licensed retailer at
	 the location of another licensed retailer under the following
	 provisions:
(1) The licensed retailers
  and wholesaler concerned must sign a mutual "drop shipment agreement" approved
  by the department;
(2) The licensed
  retailer requesting drop shipment privileges must obtain and hold an alcoholic
  beverage transporter's license during the term of the agreement; and
(3) Each wholesaler shall identify each drop
  shipment invoice by adding to the usual invoice issued to a retailer the name,
  address, and license number of the licensed retailer receiving the drop
  shipment.
General Authority:
SDCL
		35-10-1(2)(6).
Law Implemented:
SDCL
		10-1-14,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:24 - Group wine tasting

Current through Register Vol. 51, page 10, July 15, 2024
The offering of wine by a licensed wholesaler to consumers and
	 alcoholic beverage licensees is permitted if the offering complies with the
	 following requirements:
(1) The
  tasting is held in a public place open to and customarily used by the general
  public and licensed for the sale of wine;
(2) All alcohol excise and sales taxes are
  paid on any alcoholic beverage before it is distributed at the
  tasting;
(3) All beverages offered
  for tasting are purchased by a licensed wholesaler from the licensee upon whose
  premises the tasting is held at a price not less than cost and freight to the
  licensee; and
(4) The offering is
  made at no charge to the consumer.
If the licensee upon whose premises the tasting is held does not wish
	 to place the wines provided for the tasting in the inventory for resale, then
	 any wines shipped to that licensee for the purpose of the tasting may be
	 returned to the wholesaler who originally provided the wines. The furnishing of
	 incidentals such as crackers, cheese, and fruit to be used by the participants
	 to distinguish wines is permitted. However, the furnishing of other food items
	 or tangible personal property is prohibited as an inducement to purchase
	 alcoholic beverages.
General Authority:
SDCL
		35-10-1(3)(4).
Law Implemented:
SDCL
		35-4-52,
		35-10-1(3)(4).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:25 - Claim of loss by wholesalers

Current through Register Vol. 51, page 10, July 15, 2024
Any wholesaler who sustains a loss of stock due to breakage, spoilage,
	 or any other cause which would render the wholesaler's stock unfit for resale
	 and on which any alcohol taxes were paid shall report the loss monthly on a
	 form approved or prescribed by the secretary. Each wholesaler shall report the
	 date and cause of loss, total volume of alcoholic beverages lost by type, and
	 total purchase price of alcoholic beverages lost by type. Any wholesaler who
	 has filed loss claims may not dispose of the stock until an agent of the
	 department has had an opportunity to audit the loss claim.
If the claim of loss is made by a retailer to a wholesaler, the claim
	 shall be made within one week of receipt of the broken or damaged
	 stock.
General Authority:
SDCL
		35-5-10,
		35-10-1(6).
Law Implemented:
SDCL
		35-5-10,
		35-10-1(6).
South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:75 - Alcoholic beverages › Chapter 64:75:04 - Interpretive rules › Section 64:75:04:26

Current through Register Vol. 51, page 10, July 15, 2024
The adopted version
	 of this section by
	 45
	 SDR 082, effective
	 12/18/2018 is not
	 yet available.