IPCPR Legislative | South Dakota

South Dakota

southdakota

South Dakota State Contact Information

South Dakota Department of Revenue
Special Taxes
(605) 773-7804
specialt@state.sd.us

South Dakota Secretary of State
(605) 773-3537

Taxation in South Dakota

 

South Dakota imposes a tax on all tobacco products in the state, whether or not a sale occurs, and on any person engaged in business as a licensed tobacco product distributor or wholesaler. The tax is imposed at the time the distributor or wholesaler: brings or causes to be brought into South Dakota tobacco products for sale; makes, manufactures, or fabricates tobacco products in South Dakota for sale in the state; or ships or transports tobacco products to dealers in South Dakota to be sold by those dealers.

 

S.D. Codified Laws § 10-50-61: Wholesale tax on tobacco products; credit for tax paid

 

Department of Revenue Staff reported that South Dakota counties, cities, or municipalities have the authority to levy an additional tax on tobacco products, but there are currently no additional local taxes.

The tax on tobacco products is 35% of the wholesale purchase price of the products. “Wholesale purchase price” means the price for which a manufacturer sells tobacco products to a licensed distributor or wholesaler exclusive of any discount or other reduction.

 

S.D. Codified Laws § 10-50-61: Wholesale tax on tobacco products; credit for tax paid

On or before the 15th day of each calendar month, each distributor or wholesaler required to pay the wholesale tobacco tax must file an Other Tobacco Products Monthly Tax Return for Distributors & Wholesalers (EForm-1973) with the Department of Revenue, along with payment for taxes due. Licensed distributors and wholesalers are also required to file a monthly report of other tobacco products sold to retailers located on Indian reservations in the state.

 

S.D. Codified Laws § 10-50-63: Deadline for reporting and remitting wholesale tobacco tax; penalty; credit or refund for destroyed unfit tobacco

South Dakota Department of Revenue: Cigarette/Tobacco Forms
http://dor.sd.gov/Taxes/Special_Taxes/Forms/Cigarette_Tobacco.aspx

 

EForm-1973: Other Tobacco Products Monthly Tax Return for Distributors & Wholesalers
https://www.state.sd.us/eforms/secure/eforms/E1973V5-OTPMonthlyTaxReturn.pdf

Definitions in South Dakota

 

South Dakota’s prohibition on smoking states that no person may smoke tobacco or carry any lighted tobacco product in any public place or place of employment.

 

S.D. Codified Laws § 34-46-14

 

“Tobacco products” means cigars, snuff, chewing tobacco, and any other products made up or composed of tobacco in whole or in part, except cigarettes.

 

S.D. Codified Laws § 10-50-1(8)

 

A “distributor” is any person engaged in this state in the business of producing or manufacturing cigarettes or tobacco products, or importing into the state cigarettes or tobacco products, at least 75% of which are purchased directly from the manufacturers.

 

S.D. Codified Laws § 10-50-1(3)

 

A “dealer” or “retailer” is any person other than a distributor or wholesaler who is engaged in the state in the business of selling cigarettes or tobacco products at retail.

 

S.D. Codified Laws § 10-50-1(2)

 

“Sale” or “sell” include or apply to gifts, exchanges, and barter.

 

S.D. Codified Laws § 10-50-1(6)

CONTACT IPCPR LEGISLATIVE
Questions? Comments? Interested in Getting Involved? Contact the IPCPR Legislative Team!
CONTACT US
Thank You. We will contact you as soon as possible.