South Dakota DTC compliance

Compliance reference

• permit_expiration_anchor

  Cross-source verified

  calendar_year_end

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: S.D. Codified Laws Ann. §35-12B-1 et seq. Wine, requires wine direct shipping license Maximum Amount for Shipping: S.D. Codified Laws Ann. §35-12B-5 No direct shipper may ship more than 12 cases of wine, containing no more than 9 liters per case, in any calendar year to any person for personal use under this chapter. S.D. Codified Laws Ann. §35-12B-8 No person may receive more than 12 cases of wine, containing no more than 9 liters per case, in any calendar year for personal use under this chapter. Direct Shipping License or Permit: S.D. Codified Laws Ann. §35-12B-2 Any winery located within or outside of the state may obtain a wine direct shipper license. An applicant for an initial or renewal wine direct shipper license shall: (1) File an application with the department on a form prescribed by the department; (2) Pay a license fee of $100; (3) Submit a copy of the applicant's current federal basic wine manufacturing permit; (4) Register each brand label offered for sale in this state, if not previously registered, and pay all applicable brand registration fees pursuant to chapter 39-13; (5) Hold a South Dakota sales and use tax license issued by the department; and (6) Be current on the remittance of all applicable state and local taxes. The department shall issue a wine direct shipper license to any applicant who meets the requirements of this chapter. S.D. Codified Laws Ann. §35-12B-5 Notwithstanding any other provisions of title 35, a direct shipper licensed pursuant to this chapter may sell and ship wine to any person in this state who is 21 years of age or older if the wine is registered for direct shipment as required pursuant to §35-12B-2. Before shipping the wine, the direct shipper shall verify the age of the person placing the order by obtaining a copy of the person's valid age-bearing photo identification document issued by this state, another state, or the federal government, or by using an age verification service. The direct shipper shall record the name, address, date of birth, and telephone number of the person placing the order on the order form or other verifiable record. The direct shipper shall notify the person placing the order that the recipient of the shipment is required to show a valid age-bearing photo identification document issued by this state, another state, or the federal government upon delivery. No direct shipper may ship more than 12 cases of wine, containing no more than 9 liters per case, in any calendar year to any person for personal use under this chapter. S.D. Codified Laws Ann. §35-12B-6 A direct shipper shall label each package to be shipped in accordance with the provisions of this chapter so that it conspicuously contains words indicating the package contains alcohol and that the signature of a person twenty-one years of age or older is required for delivery. Any direct shipper who causes a direct shipment of wine in violation of the provisions of §35-12B-5 or this section is subject to a civil penalty of $1,000 for a first offense and $2,000 for a second or subsequent offense. Penalties may be levied by the Department of Revenue. Any money collected pursuant to this section shall be deposited in the general fund. S.D. Codified Laws Ann. §35-12B-7 Each shipment of wine made in accordance with this chapter shall be delivered by a wine carrier and shall be accompanied by a shipping label that conforms to the requirements contained in §35-12B-6. The wine carrier shall obtain the signature of a person twenty-one years of age or older prior to delivery of the shipment, and shall request that the person signing for the shipment display a valid age-bearing photo identification document issued by this state, another state, or the federal government verifying that the person is 21 years of age or older. Any common carrier or wine carrier who delivers wine to a person under 21 years of age is subject to a civil penalty of $1,000 for a first offense and $2,000 for a second or subsequent offense. Any money collected pursuant to this section shall be deposited in the general fund. S.D. Codified Laws Ann. §35-12B-13 A direct shipper shall pay the alcohol excise tax as prescribed pursuant to §35-5-2, according to the rates established in subdivisions §35-5-3(2), (3), and (4). Notwithstanding the filing and payment requirements prescribed in chapter 35-5, a direct shipper shall include on the report required by §35-12B-11 the gallons of wine shipped to recipients in this state in each wine category as set forth in subdivisions §35-5-3(2), (3), and (4), and calculate the tax due for each wine category. Additionally, the direct shipper shall pay the tax imposed by §35-5-6.1 on shipped wine based upon the purchase price of the wine sold to the consumer. The direct shipper shall remit the taxes quarterly on or before the fifteenth day of the month following each quarterly period. A direct shipper that is also licensed as a farm winery under this title shall receive a credit for any alcohol excise tax paid pursuant to this title for any wine sold for shipment in this state by the direct shipper. S.D. Codified Laws Ann. §35-12B-15 Any sale and shipment of wine directly to a person in this state from a winery that does not hold a current wine direct shipper license is prohibited. For the first offense, the department shall send a certified letter to any person who violates this section and order the person to cease and desist any shipment of wine into this state. For any subsequent violation, the department shall notify the alcoholic beverage control agency in the person's state of domicile, if other than this state, and the Alcohol and Tobacco Tax and Trade Bureau of the U.S. Department of the Treasury of the violation. Any person who violates this section is subject to a civil penalty of up to $5,000. Any money collected pursuant to this section shall be deposited in the general fund.

• permit_expiration_date

  Preliminary

  12-31

• permit_term_years

  Cross-source verified

  1

• volume_limit_unit

  Preliminary

  cases_9l

• excise_tax_collected_by

  Preliminary

  shipper

• age_verification_required

  Cross-source verified

  true

• reporting_frequency

  Cross-source verified

  quarterly

• permit_fee_usd

  Cross-source verified

  100

• common_carrier_allowed

  Cross-source verified

  true

• volume_limit_value

  Cross-source verified

  12

• reporting_frequency_threshold_gallons

  Single source

  0

• permit_required

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• sales_tax_collected_by

  Cross-source verified

  shipper

• direct_ship_allowed

  Preliminary

  true

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.