Cigarettes & Other Tobacco Products

If you or your company plan on selling cigarettes or other tobacco products, you should know that:

  • Cigarettes – MUST be purchased from a SD distributor who must tax stamp each pack. It is illegal to sell cigarettes in SD that do not have the SD tax stamp. Sales tax is due on the selling price of cigarettes.
  • Cigars & Other Tobacco Products – If they are purchased from a non-SD distributor, you must pay the 35% tobacco products tax on the purchase price. Please contact our office for the proper forms. Sales tax is also due on the selling price.

If you will be giving away tobacco products for free, you must pay the sales/use tax on the price of the products.

Please contact the SD Department of Revenue if you are selling cigarettes or other tobacco products at:

Sturgis Rally Vendors Contact:
SD Department of Revenue
1520 Haines Ave Ste 3
Rapid City, SD 57701

State Fair Vendors Contact:
SD Department of Revenue
Aberdeen office 605-626-2218605-626-2218
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