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Wine Direct Shipping

Effective January 1, 2016, any winery located within or outside of the state may ship wine to South Dakota consumers if they have met the requirements to obtain a wine direct shipper license.

What Do I Need To Do?
Apply for your South Dakota sales and use tax license as well as the Direct Shipper license. sd.gov/taxapp

  • Complete all required fields, submit a copy of the applicant's current federal basic wine manufacturing permit, pay the $100.00 annual license fee, and of course be sure to register for your EPath account at the same time. EPath is where you will print your license cards, submit required returns and renew your license next year.
  • Register each brand label offered for sale in this state, if not previously registered, and pay all applicable brand registration fees.

http://dor.sd.gov/Taxes/Special_Taxes/Forms/Alcohol.aspx

Having trouble applying? Watch this tutorial.

Laws
The department encourages applicants to review the laws that apply to this license.

Additional Information
As a wine shipper, you are required to collect South Dakota state and city sales tax.

The tax rate is based on where the customer receives the order, the customer’s shipping address. State sales tax applies to all shipments into South Dakota. The municipal sales tax and municipal gross receipts tax only apply to shipments within a municipality.

  • State Sales Tax
    • Applies to all sales into South Dakota
  • Municipal Sales Tax
    • Applies only to shipments made in a city
    • Rates vary depending on the city
  • Municipal Gross Receipts Tax
    • Applies only in cities that impose this tax

Follow this link for municipal tax rates: http://dor.sd.gov/Taxes/Business_Taxes/Publications/PDFs/bulletinJan2016.pdf.

Questions?
Please contact the South Dakota Department of Revenue by email SpecialT@state.sd.us or call 1-800-829-9188 and select option 2.

 

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