Instructions:
Please attach documentation for reported NPM sales.
In-State: attach purchase invoices or computer printouts to document reported NPM sales.
Out-of-State: attach sales invoices or computer printouts of sales to SD to document reported NPM sales.
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 this State. Please refer to SDCL 10-50 and 10-50B.
PM-Participating manufacturer means any tobacco manufacturer signing the Master Settlement Agreement. Tobacco product manufacturers that are signatory to the Master Settlement Agreement.
NPM-Non-participating manufacturer means any tobacco product manufacturer who is not a participating manufacturer, signatory to the tobacco Master Settlement Agreement. A tobacco product manufacturer ceases to be a non-participating manufacturer upon entering into the Master Settlement Agreement.
If you question the manufacturer of a brand, or if they are PM or NPM you may go to the website, http://dor.sd.gov. The site allows you to sort by brand name, shows you who the manufacturer is and whether they are a PM or NPM. If you do not have access to Internet, call the number below for information or a paper copy. Only the manufacturers listed as NPM’s need be reported on this form.
Only cigarettes and RYO listed on the Department of Revenue website are allowed to be sold in the State of South Dakota. If you wish to sell products not listed the manufacturer MUST file a Certification Form with DOR. These forms are on the above website.
LISTING FOR CIGARETTES SALES:
A. Brand Name Enter the full brand name of the NPM cigarette product sold.
B. Number of Cigarettes Sold Enter the number of individual NPM cigarettes sold for the reporting period in South Dakota in packages bearing the excise tax stamp of this State. List only cigarettes contained in packages to which you affixed the excise tax stamp of South Dakota. Do not list cigarettes that were purchased with the tax stamp already affixed. If you have returned product, indicate by parenthesis around amount of returned product. Do not list cigars.
C. NPM Name. List the manufacturer of the tobacco product.
D. Supplier Name and Address List the supplier from whom each brand was purchased if different than the NPM manufacturer.
LISTING FOR RYO SALES:
E. Brand Name Enter the full brand name of the NPM Roll-Your-Own product sold.
F. NPM Name. List the manufacturer of the tobacco product.
G. Supplier Name and Address List the supplier from whom each brand was purchased if different than the NPM manufacturer.
H. RYO Ounces you paid SD Taxes on. Enter the ounces of roll-your-own tobacco you paid South Dakota taxes on. Do not list pipe tobacco.
I. RYO Ounces SD taxes weren’t paid. Enter the ounces of roll-your-own shipped to a wholesaler for sale in South Dakota with South Dakota taxes not paid.
J. Wholesaler Name and Address. Enter the name and address of the wholesaler for RYO ounces shipped on which South Dakota tax was not paid.
