Other Special Taxes Issues
Internet and Mail Order Cigarette and Tobacco Product Sales
GENERAL INFORMATION
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.
Tobacco Brand Directory Listings
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