South Dakota direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does South Dakota permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

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South Dakota wine taxes, permits, and rules

Last Updated:

08/01/2021

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Permit

Permitting

DTC Permit Required: Yes

Permit Type: DTC Permit

Permit Fee: $100

Permit Expiration: December 31 of each year

Permit Bond: N/A

Calculator

Sales tax

State Sales Tax: Yes

State Sales Tax Rate: 4.500%

Local Sales Tax: Yes

Local Sales Tax Range: 0%-2%

Sales Tax on Shipping: Yes

Excise

Alcohol tax

Gallonage Tax: $0.93–$2.07/gal

Shipping

Volume limits

Consumer Limit: No more than 12 cases (9 liters each) per person per calendar year

Per State Aggregate: Unlimited

Reporting

Returns

Required? Yes

Sales Tax: Quarterly by the 15th

Use Tax: N/A

Excise Tax: Quarterly by the 15th

Direct Shipment: Quarterly by the 15th

Record Retention: At least 3 years

Requirements

Product requirements*

Product Restrictions: A direct shipper may only ship wine that was produced by the direct shipper in accordance with the direct shipper’s federal basic wine manufacturing permit.
Direct shippers are prohibited from selling products below the manufacturers’ cost.

Product Registration: Labels approved for wholesale distribution are also approved for direct-to-consumer sales.
Label registrations valid for one calendar year.

Registration Fees: $25 for initial brand label and $17.50 for each additional brand product label per year

Product Requirements: A direct shipper shall label each package to be shipped in accordance with provisions and so that it conspicuously contains words indicating the package contains alcohol and that the signature of a person 21 years of age or older is required for delivery.

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Information

Additional information

South Dakota DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.

Use our beverage alcohol solution to simplify DTC wine shipping

STEP
01

Pinpoint tax compliance needs

STEP
02

Integrate with existing business systems

STEP
03

Streamline tax calculation and exemption management

STEP
04

Automate many of your licensing and registration processes

STEP
05

Simplify returns filing, remittance, and reporting processes

Use our beverage alcohol solution to simplify DTC wine shipping

STEP

01

Pinpoint tax compliance needs

STEP

02

Integrate with existing business systems

STEP

03

Streamline tax calculation and exemption management

STEP

04

Automate many of your licensing and registration processes

STEP

05

Simplify returns filing, remittance, and reporting processes

Additional beverage alcohol tax resources

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.