Other Special Taxes Issues
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.
Forms
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Cigarette Manufacturer/Distributor Application | |
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OTP Monthly Tax Return |
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Cigarette Stamp Order Form |
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Cigarette Distributor's Monthly Report |
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Distributors Quarterly Tobacco Shipment Report |
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Manufacturers Certification Form |
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NPM Certificate of Compliance Escrow Payment 2012 Qtr 3 |
Contact Us
South Dakota Department of Revenue
445 East Capitol Avenue
Pierre, SD 57501
by Brand Name
by Manufacturer
Licensed Distributors & Wholesalers
by Business Name
by City
Who We Are | Forms | Publications | News Releases | State of South Dakota
South Dakota Department of Revenue
445 East Capitol Avenue
Pierre, SD 57501-3185
Phone: (605)-773-3311
Fax: (605)-773-6729
E-Mail Address: webman@state.sd.us