Other Special Taxes Issues
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: DOR Tobacco, Mickelson Building, 1302 E Hwy 14 Suite 1, Pierre, SD 57501-8501.
or
Call 605-773-7804 with your sales tax license number and business name.
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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