South Dakota § 35-1-5.4 - Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business.
Full text of South Dakota South Dakota Codified Laws § 35-1-5.4 — Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business., with citation guidance and answers to common questions.
§ 35-1-5.4. Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at 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 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 35-1-5.4
What does South Dakota Codified Laws § 35-1-5.4 cover?
Section 35-1-5.4 ("Certain uses exempt from tax--Manufacture and storage in public place or place of business--Consumption at place of business.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 35-1-5.4?
A common citation format is "South Dakota Codified Laws § 35-1-5.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 35-1-5.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.