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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. It is also responsible for the sales and property tax refund program for the elderly and disabled Disability is the experience of any condition that makes it more difficult for a person to do certain activities or have equitable access within a given society. Disabilities may be cognitive, developmental, intellectual, mental, physical, .... See also * '' South Dakota v. Wayfair, Inc.'' References External links Special Tax Division official website {{authority control State alcohol agencies of the United States State agencies of South Dako ...
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South Dakota
South Dakota (; Sioux language, Sioux: , ) is a U.S. state in the West North Central states, North Central region of the United States. It is also part of the Great Plains. South Dakota is named after the Lakota people, Lakota and Dakota people, Dakota Sioux Native Americans in the United States, Native American tribes, who comprise a large portion of the population with nine Indian reservation, reservations currently in the state and have historically dominated the territory. South Dakota is the List of U.S. states and territories by area, seventeenth largest by area, but the List of U.S. states and territories by population, 5th least populous, and the List of U.S. states and territories by population density, 5th least densely populated of the List of U.S. states, 50 United States. As the southern part of the former Dakota Territory, South Dakota became a state on November 2, 1889, simultaneously with North Dakota. They are the 39th and 40th states admitted to the union; Pr ...
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Liquor
Liquor (or a spirit) is an alcoholic drink produced by distillation of grains, fruits, vegetables, or sugar, that have already gone through alcoholic fermentation. Other terms for liquor include: spirit drink, distilled beverage or hard liquor. The distillation process concentrates the liquid to increase its alcohol by volume. As liquors contain significantly more alcohol (ethanol) than other alcoholic drinks, they are considered 'harder'; in North America, the term ''hard liquor'' is sometimes used to distinguish distilled alcoholic drinks from non-distilled ones, whereas the term ''spirits'' is more common in the UK. Some examples of liquors include vodka, rum, gin, and tequila. Liquors are often aged in barrels, such as for the production of brandy and whiskey, or are infused with flavorings to form a flavored liquor such as absinthe. While the word ''liquor'' ordinarily refers to distilled alcoholic spirits rather than beverages produced by fermentation alone, i ...
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State Alcohol Agencies Of The United States
State may refer to: Arts, entertainment, and media Literature * ''State Magazine'', a monthly magazine published by the U.S. Department of State * ''The State'' (newspaper), a daily newspaper in Columbia, South Carolina, United States * ''Our State'', a monthly magazine published in North Carolina and formerly called ''The State'' * The State (Larry Niven), a fictional future government in three novels by Larry Niven Music Groups and labels * States Records, an American record label * The State (band), Australian band previously known as the Cutters Albums * ''State'' (album), a 2013 album by Todd Rundgren * ''States'' (album), a 2013 album by the Paper Kites * ''States'', a 1991 album by Klinik * ''The State'' (album), a 1999 album by Nickelback Television * ''The State'' (American TV series), 1993 * ''The State'' (British TV series), 2017 Other * The State (comedy troupe), an American comedy troupe Law and politics * State (polity), a centralized political organizatio ...
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South Dakota V
South is one of the cardinal directions or compass points. The direction is the opposite of north and is perpendicular to both east and west. Etymology The word ''south'' comes from Old English ''sūþ'', from earlier Proto-Germanic ''*sunþaz'' ("south"), possibly related to the same Proto-Indo-European root that the word ''sun'' derived from. Some languages describe south in the same way, from the fact that it is the direction of the sun at noon (in the Northern Hemisphere), like Latin meridies 'noon, south' (from medius 'middle' + dies 'day', cf English meridional), while others describe south as the right-hand side of the rising sun, like Biblical Hebrew תֵּימָן teiman 'south' from יָמִין yamin 'right', Aramaic תַּימנַא taymna from יָמִין yamin 'right' and Syriac ܬܰܝܡܢܳܐ taymna from ܝܰܡܝܺܢܳܐ yamina (hence the name of Yemen, the land to the south/right of the Levant). Navigation By convention, the ''bottom or down-facing side'' of a ...
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Disabled
Disability is the experience of any condition that makes it more difficult for a person to do certain activities or have equitable access within a given society. Disabilities may be cognitive, developmental, intellectual, mental, physical, sensory, or a combination of multiple factors. Disabilities can be present from birth or can be acquired during a person's lifetime. Historically, disabilities have only been recognized based on a narrow set of criteria—however, disabilities are not binary and can be present in unique characteristics depending on the individual. A disability may be readily visible, or invisible in nature. The United Nations Convention on the Rights of Persons with Disabilities defines disability as: Disabilities have been perceived differently throughout history, through a variety of different theoretical lenses. There are two main models that attempt to explain disability in our society: the medical model and the social model. The medical model serves as ...
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Elderly
Old age refers to ages nearing or surpassing the life expectancy of human beings, and is thus the end of the human life cycle. Terms and euphemisms for people at this age include old people, the elderly (worldwide usage), OAPs (British usage which stands for Old Age Pensioner), seniors, senior citizens (American usage), older adults (in the social sciences), and the elders (in many cultures). Elderly people often have limited regenerative abilities and are more susceptible to AIDS, herpes, hemorrhoids, and other illnesses than younger adults. A number of other disciplines and domains concern the aging and the aged, such as organic processes of aging (senescence), medical studies of the aging process ( gerontology), diseases that afflict older adults (geriatrics), technology to support the aging society (gerontechnology), or leisure and sport activities adapted to older people, such as senior sport. The elderly face various social issues concerning retirement, loneliness, and ...
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Property Tax
A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions" (see: ), but this article only covers taxes on realty. The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a federated state, a county or geographical region or a municipality. Multiple jurisdictions may tax the same property. Often a property tax is levied on real estate. It may be imposed annually or at the time of a real estate transaction, such as in real estate transfer tax. This tax can be contrasted to a rent tax, which is based on rental income or imputed rent, and a land value tax, which is a levy on the value of land, excluding the value of buildings and other improvements. Under a p ...
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Sales Tax
A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax, such as food, education, and medicines. A value-added tax (VAT) collected on goods and services is related to a sales tax. See Comparison with sales tax for key differences. Types Conventional or retail sales tax is levied on the sale of a good to its final end-user and is charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser who is not an end-user is usually issued a "resale certificate" by the taxing authority and required to provide the certificate (or its ID number) to a seller at the point of purchase, al ...
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Alcohol Beverage
An alcoholic beverage (also called an alcoholic drink, adult beverage, or a drink) is a drink that contains ethanol, a type of alcohol that acts as a drug and is produced by fermentation of grains, fruits, or other sources of sugar. The consumption of alcoholic drinks, often referred to as "drinking", plays an important social role in many cultures. Most countries have laws regulating the production, sale, and consumption of alcoholic beverages. Regulations may require the labeling of the percentage alcohol content (as ABV or proof) and the use of a warning label. Some countries ban such activities entirely, but alcoholic drinks are legal in most parts of the world. The global alcoholic drink industry exceeded $1 trillion in 2018. Alcohol is a depressant, which in low doses causes euphoria, reduces anxiety, and increases sociability. In higher doses, it causes drunkenness, stupor, unconsciousness, or death. Long-term use can lead to an alcohol use disorder, an increased ri ...
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Gambling
Gambling (also known as betting or gaming) is the wagering of something of value ("the stakes") on a random event with the intent of winning something else of value, where instances of strategy are discounted. Gambling thus requires three elements to be present: consideration (an amount wagered), risk (chance), and a prize. The outcome of the wager is often immediate, such as a single roll of dice, a spin of a roulette wheel, or a horse crossing the finish line, but longer time frames are also common, allowing wagers on the outcome of a future sports contest or even an entire sports season. The term "gaming" in this context typically refers to instances in which the activity has been specifically permitted by law. The two words are not mutually exclusive; ''i.e.'', a "gaming" company offers (legal) "gambling" activities to the public and may be regulated by one of many gaming control boards, for example, the Nevada Gaming Control Board. However, this distinction is not u ...
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Government Of South Dakota
The structure of the Government of South Dakota is based on that of the federal government, with three branches of government: executive, legislative, and judicial. The structure of the state government is laid out in the Constitution of South Dakota, the highest law in the state. The constitution may be amended either by a majority vote of both houses of the legislature, or by voter initiative. Executive branch The Governor of South Dakota heads the executive branch of the state government. The current governor is Kristi Noem, a Republican from Watertown. The state constitution gives the governor the power to either sign into law or veto bills passed by the state legislature, to serve as commander-in-chief of the state's armed forces, to appoint a cabinet, and to commute criminal sentences or to pardon those convicted of crimes. The governor serves for a four-year term, and may not serve more than two consecutive terms. Legislature The state legislature is made up of two bodie ...
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Distilled Spirits
Liquor (or a spirit) is an alcoholic drink produced by distillation of grains, fruits, vegetables, or sugar, that have already gone through alcoholic fermentation. Other terms for liquor include: spirit drink, distilled beverage or hard liquor. The distillation process concentrates the liquid to increase its alcohol by volume. As liquors contain significantly more alcohol (ethanol) than other alcoholic drinks, they are considered 'harder'; in North America, the term ''hard liquor'' is sometimes used to distinguish distilled alcoholic drinks from non-distilled ones, whereas the term ''spirits'' is more common in the UK. Some examples of liquors include vodka, rum, gin, and tequila. Liquors are often aged in barrels, such as for the production of brandy and whiskey, or are infused with flavorings to form a flavored liquor such as absinthe. While the word ''liquor'' ordinarily refers to distilled alcoholic spirits rather than beverages produced by fermentation alone, it can s ...
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