Are You A Distributor Who Sells Tobacco Products?
If you are a distributor that sells cigarettes or rolled tobacco products, you are required to submit a Quarterly Tobacco Shipment Report to the Department of Revenue even if it is a zero report. This tracks the number of cigarettes and/or the ounces of tobacco sold to a given business.
| Reporting Period | Deadline |
|---|---|
| October 1 through December 31 | 01/20 |
| January 1 through March 31 | 04/20 |
| April 1 through June 30 | 07/20 |
| July 1 through September 30 | 10/20 |
As part of the Master Settlement Agreement (MSA) between certain cigarette manufacturers and the state of South Dakota, the Department of Revenue is required to compile information about cigarettes and roll-your-own tobacco (RYO) sold in the state.
If you are selling to a participating manufacturer (PM), which means any tobacco manufacturer that has signed the Master Settlement Agreement, you are not required to list these businesses. If you are selling to a non-participating manufacturer (NPM), also known as a tobacco product manufacturer who has not signed the Mater Settlement Agreement, you are required to list them in the following Quarterly Shipment Report.
Only cigarettes and roll-your-own tobacco (RYO) listed in the Certified Tobacco Brands Report are allowed to be sold in the State of South Dakota. If you wish to sell products not listed in this report, you MUST file a Certification Form with the Department of Revenue.
How to Submit an eForm
Did you know the Department of Revenue has eForms available? Completing your selected eForm just got easier with a click of a button. To submit an eForm online, simply fill out the designated information highlighted in the link, and click "Submit and Sign." The form is then submitted electronically to the Department of Revenue.