General Information

Certification of Cigarette Brands

Pursuant to SDCL 10-50-77, the Secretary of Revenue is required to publish a list of all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of SDCL 10-50-72 to 10-50-92.

Tobacco Brand Listings (UPDATED 07/20/2017)

Only the cigarettes/RYO listed may be sold in South Dakota. If the brand is not listed, the manufacturer must complete a Certification Form, available online. If the certification is approved by the Department of Revenue, the brand will be listed and approved for sale.

Nonparticipating Manufacturers with brands listed on the directory or which had sales in South Dakota also need to file a Certificate of Compliance with the Attorney General’s Office on a quarterly basis.

If you have any questions about this list, please contact Special Taxes, South Dakota Department of Revenue at (605) 773-7804.

Internet and Mail Order Cigarette and Tobacco Product Sales

The shipment or transport of cigarettes or tobacco products to consumers in South Dakota is ILLEGAL under South Dakota law. SDCL 10-50-99.

Persons engaged in the business of selling or distributing cigarettes or tobacco products who ship or transport cigarettes or tobacco products to consumers in South Dakota are subject to injunctions, substantial monetary penalties, and disgorgement of profits.

A consumer who purchases cigarettes or tobacco products online, over the phone, or by mail, is required to pay the same tax he or she would have paid if he or she had purchased the cigarettes or tobacco products from a South Dakota retailer, PLUS PENALTY AND INTEREST on unpaid tax liability. In addition, any cigarettes or tobacco products on which the tax has not been paid are contraband and subject to seizure.

Roll-Your-Own Cigarette Manufacturer/Distributor

The South Dakota Legislature passed HB 1138 during the 2012 legislative session. HB 1138 declares that any person who maintains or provides a machine at a retail establishment that enables any consumer to process tobacco or any product that is made or derived from tobacco into a roll or tube is deemed to be a manufacturer of cigarettes under South Dakota state law.

In anticipation of the new requirements on Roll-Your-Own cigarette businesses, the Department has revised a number of required forms that your business will need to complete to remain in compliance with state law. All of the required forms are available on this page to help you bring your business into compliance on or before July 1, 2012, the effective date of HB 1138.

Click here to see a full list of manufacturer requirements.

Retailer

In order to sell Tobacco Products (including cigarettes, cigars, pipe tobacco, and smokeless tobacco), retailers are required to have a Sales and Use Tax License. Effective July 1, 2007, all businesses that sell cigarettes or other tobacco products at retail are required to register with the Department. There is no fee for this registration, no extra taxes, and no extra filing or reporting requirements. The registration will work in conjunction with your sales tax license. Also effective July 1, 2007, tobacco retailers may only purchase their tobacco products from distributors and wholesalers licensed by the State of South Dakota. Retailers will be required to keep documentation showing all tobacco products were purchased from a licensed distributor or wholesaler.

How to Register

The Department sent letters to sales tax license holders identified as tobacco retailers prior to the law taking effect in July 2007. Businesses selling cigarettes or other tobacco products who received a confirmation letter at that time do not need to do anything more to comply with the registration law. The Department has already registered you as a tobacco retailer.

If your business sells cigarettes/tobacco and opened after July 2007, you should have indicated on your sales tax license application you're a Tobacco Retailer. If not, please contact the Department to register.

If your business ceases selling cigarette/tobacco, contact the Department to be removed from the registration database.

Submit your information online, or:

Print and mail to: Mickelson Building, Attn: Dept. of Revenue, 1302 E Hwy 14 Suite 1, Pierre, SD 57501-8501

OR

Call 605-773-7804 (605) 773-7804 with your sales tax license number and business name.



Informational pamphlet for Tobacco Retailers


For any information regarding Special Taxes:
Special Tax Division, 445 East Capitol Avenue, Pierre, SD 57501

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