Updated: 1/2009
Status: Permitted
Statute
South Dakota statute Title 35 Chapter 1, Article 1, §35-1-1.8 defines Malt Beverage as a beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared therefrom, and with or without the addition of carbon dioxide, and with or without other wholesome products suitable for human consumption containing not less than one-half of one percent of alcohol by weight. South Dakota Title 35 Chapter 1, Article 5, §35-1-5.4 permits an individual to produce for personal, family, or similar use two hundred gallons or less of malt beverage each year.
Discussion
South Dakota §35-1-5.4 is a comprehensive provision enabling the manufacture of malt beverages for personal use. No license, tax, or fee is required to make beverages pursuant to this section.
Special Provisions
N/A
State Alcohol Beverage Control Agency
- South Dakota Department of Revenue
- Division of Special Taxes & Licensing
- 700 Governor’s Drive
- Pierre, South Dakota 57501-2276
- Phone: 605.773.3311
- Fax: 605.773.6729
Applicable Statutory Material
§35-1-1.8 Definitions.
Terms used in this title, unless the context otherwise plainly requires, shall mean:
(3A) “Cider,” any alcoholic beverage obtained by the fermentation of the juice of apples that contains not less than one-half of one percent of alcohol by volume and not more than ten percent of alcohol by weight, including flavored, sparkling, or carbonated cider.
(8) “Malt beverage,” a beverage made by the alcoholic fermentation of an infusion or decoction, or combination of both, in potable brewing water, of malted barley with hops, or their parts, or their products, and with or without other malted cereals, and with or without the addition of unmalted or prepared cereals, other carbohydrates or products prepared therefrom, and with or without the addition of carbon dioxide, and with or without other wholesome products suitable for human consumption containing not less than one-half of one percent of alcohol by weight.
(25) “Wine,” any liquid either commonly used, or reasonably adapted to use, for beverage purposes, and obtained by the fermentation of the natural sugar content of fruits or other agricultural products containing sugar and containing not less than one-half of one percent of alcohol by weight but not more than twenty-four percent of alcohol by weight.
§35-1-5.4. Certain uses exempt from tax.
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 wine each year is exempt from any license required by this title and is exempt from any tax or fee imposed by this title. The malt beverage or wine produced pursuant to this section may not be sold or offered for sale.
Note: The information presented here is to the best of our knowledge and should not be used as a substitute for legal advice specific to the laws of your state.
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