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.
South Dakota wine taxes, permits, and rules
08/01/2021
Licensing
DTC License Required: Yes
License Type: DTC Permit
License Fee: $100
License Expiration: December 31 of each year
License Bond: N/A
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
Alcohol tax
Gallonage Tax: $0.93–$2.07/gal
Wholesale Tax: 2% of purchase price
Volume limits
Consumer Limit: 12 cases per person per calendar year
Per State Aggregate: Unlimited
Returns
Sales and Use Tax: Quarterly by the 20th
Excise Tax: Quarterly by the 15th
Direct Shipment: Quarterly by the 15th
Record Retention: At least 3 years
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 product under that brand 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.
Additional information
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
01
Pinpoint tax compliance needs
02
Integrate with existing business systems
03
Streamline tax calculation and exemption management
04
Automate many of your licensing and registration processes
05
Simplify returns filing, remittance, and reporting processes
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.