Section 35-15-1 – Definitions.
35-15-1. Definitions. Terms used in this chapter mean: (1)”Malt beverage manufacturer,” any manufacturer located in this state producing malt beverages, as defined in §35-1-1, that is not a microbrewery; (2)”Microbrewery,” any manufacturer located in this state producing malt beverages, as defined in §35-1-1, in a total quantity not in excess of thirty thousand barrels within […]
Section 35-15-2 – Classes of licenses.
35-15-2. Classes of licenses. The classes of licenses, with the fee of each class, are as follows: (1)Malt beverage manufacturer–two thousand five hundred dollars; and (2)Microbrewery–five hundred dollars. Source: SL 2018, ch 224, §2.
Section 35-15-3 – Application of title.
35-15-3. Application of title. Except as provided in this chapter, all provisions of title 35 apply to the production, sale, possession, transportation, and consumption of alcoholic beverages produced by any person licensed pursuant to this chapter. Source: SL 2018, ch 224, §3.
Section 35-15-4 – Excise tax.
35-15-4. Excise tax. There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5. Source: SL 2018, ch 224, §4.
Section 35-14-4 – Excise tax.
35-14-4. Excise tax. There is hereby levied on all alcoholic beverages produced by any person licensed pursuant to this chapter, an excise tax at the same rates and collected and administered in the same manner as the taxes imposed on alcoholic beverages in chapter 35-5. Source: SL 2018, ch 223, §19.
Section 35-13-22 – Permitted sales by distiller .
35-13-22. Permitted sales by distiller. A licensed distiller may sell on the licensed premises alcoholic beverages produced by the licensee for on-sale or off-sale consumption. A licensed distiller may sell alcoholic beverages produced by the licensee to any wholesaler authorized to receive the alcoholic beverages. Source: SL 2018, ch 223, §10.
Section 35-13-23 – Registration of labels.
35-13-23. Registration of labels. The holder of any license issued under this chapter, shall register labels for each type or brand produced with the department in the same manner as prescribed for alcoholic beverages in chapter 39-13, before sale. If the label or brand states or implies in a false or misleading manner a connection […]
Section 35-13-24 – Promulgation of rules.
35-13-24. Promulgation of rules. The secretary may promulgate rules, pursuant to chapter 1-26, establishing the criteria and procedures for obtaining a license pursuant to this chapter, and procedures for collecting the excise taxes pertaining to the licenses. Source: SL 2018, ch 223, §12.
Section 35-13A-1 – Purchase of distilled spirits not in distribution in state–Ordering procedures–Delivery.
35-13A-1. Purchase of distilled spirits not in distribution in state–Ordering procedures–Delivery. Notwithstanding any other provision of law, any person who is at least twenty-one years of age may purchase and receive distilled spirits from another state as provided in this section if the distilled spirits are not in distribution in this state. The person may […]
Section 35-13A-2 – No registration fee for certain annual purchase totals.
35-13A-2. No registration fee for certain annual purchase totals. If the wholesaler orders three or less cases of a particular brand of distilled spirits for an individual purchaser in one calendar year pursuant to this chapter, no registration fee pursuant to chapter 39-13 may be imposed. Source: SL 2021, ch 167, § 2.