SD EForm - 1981
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445 East Capitol Avenue
Pierre, South Dakota 57501-3185
Division of Special Taxes
TOBACCO RETAILER REGISTRATION
Effective July 1, 2007, South Dakota law changed in two important ways regarding the sale and
regulation of cigarettes and other tobacco products. All businesses that sell cigarettes or other
tobacco products at retail must:
1. 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.
2. Purchase their tobacco products from distributors and wholesalers licensed by the State of
South Dakota. It is no longer legal to purchase cigars, chewing tobacco, or other tobacco
products directly from a manufacturer or from an unlicensed wholesaler. A list of licensed
wholesalers and distributors is on our web page at You
are required to keep documentation showing you purchased all of your tobacco products
from a licensed wholesaler or distributor.
The Department began the process of registering Tobacco Retailers in June by sending letters to
sales tax license holders that we identified as Tobacco Retailers. If your business sells
cigarettes or other tobacco products and you received the confirmation letter, you do not
need to do anything more to comply with the registration law. The Department has already
registered you as a Tobacco Retailer.
If you did not receive such a letter and you sell cigarettes or other tobacco products, you
need to contact the Department to register as a Tobacco Retailer. You can register your
business as a Tobacco Retailer in one of three ways.
Complete a short form on our web page at
Mail the completed form to: Mickelson Building, Attn: Dept. of Revenue, 1302 E Hwy
14 Suite 1, Pierre, SD 57501-8501.
Call 605-773-7804 with your sales tax license number and business name.
Sales Tax License Number: ______________________________________________________
Contact Name & Phone #:
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