All businesses that sell cigarettes or other tobacco products at retailer must:
- Register with the Department of Revenue. There is NO FEE, no extra taxes, and no extra filing or reporting requirements for this registration. The registration will work in conjunction with your sales tax license.
- Purchase their tobacco products from distributors and wholesalers licensed by the State of South Dakota. A list of licensed wholesalers and distributors is available on our web page at http://dor.sd.gov/Taxes/Special_Taxes/.
You are required to keep documentation showing you purchased all of your tobacco products from a licensed wholesaler or distributor.
Please complete registration below and submit.