South Dakota Special Tax Division

The Department of Liquor Control is a South Dakota state government agency which is responsible for licensing certain operations and for collecting certain state taxes. These taxes include cigarette excise, estate, bank franchise, ore, energy mineral severance, coin-operated laundromat license fees, beer, wine and distilled spirits, gaming excise, beer and liquor license fees, and alcohol beverage brand registration fees.^[1] It is also responsible for the sales and property tax refund program for the elderly and disabled.^[1]

References

1 2 South Dakota Department of Revenue & Regulation. "Special Tax Information". Retrieved 2008-03-18.

Alcoholic beverage authorities of the United States

Federal authorities	Alcohol and Tobacco Tax and Trade Bureau Bureau of Alcohol, Tobacco, Firearms and Explosives

State authorities	Alabama* Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Idaho* Illinois Indiana Iowa Kansas Kentucky Louisiana Maine* Maryland Massachusetts Michigan Minnesota Mississippi* Missouri Montana* Nebraska Nevada New Hampshire* New Jersey New Mexico New York North Carolina* North Dakota Ohio* Oklahoma Oregon* Pennsylvania* Rhode Island South Carolina South Dakota Tennessee Texas Utah* Vermont* Virginia* Washington West Virginia Wisconsin Wyoming

Territorial authorities	District of Columbia

Local authorities	Hawaii County, Hawaii City and County of Honolulu Kauai County, Hawaii Maui County, Hawaii Montgomery County, Maryland*

An indicates an alcoholic beverage control state or county.*

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