![]() ![]() ![]() There is a brand label registration fee due for each product that is registered. The following is the most current report:Ģ023 1st Quarter - Direct Shipper Brand Label Report (PDF)Ģ023 2nd Quarter - Direct Shipper Brand Label Report (PDF) Brand Label RegistrationĮach brand label or product offered for sale in South Dakota is required to be registered with the State prior to offering the products for sale or for consumer consumption. Wineries are required to report their sales quarterly through our online Filing and Tax Payment portal.Įach quarter the department publishes a list of wine labels registered for sale and shipped in the state. Wine direct shipper licenses must submit their sales tax liabilities using our online Filing and Tax Payment portal. The municipal sales tax and municipal gross receipts tax only apply to shipments within a municipality. The 4.2% state sales tax applies to all shipments into South Dakota. See the application tutorial video to learn more.Īs a wine shipper, you are required to collect sales tax based on where the customer receives the order (the customer’s shipping address) and both the product cost and shipping charges are subject to tax. There is an annual fee of $100.00 for the license. When submitting the application, the applicant will need to include a copy of their current federal basic wine manufacturing permit. Wineries wishing to become licensed in South Dakota need a sales tax license and a direct shipper license. Consult with the local governing body to determine any other local regulations and licensing regarding the operation of the carrier license.Īny winery located within or outside the state may ship wine to South Dakota consumers if they have met the requirements to obtain a wine direct shipper license.Hours of operation are between 7:00 A.M.The driver of the carrier must be at least 21 years of age.All alcohol provided by the carrier to its passengers must be purchased directly from a licensed wholesaler.A licensed carrier may allow a passenger to bring sealed and unopened alcoholic beverages purchased from a South Dakota retailer, aboard the vehicle for consumption.The carrier license fee is $100, payable to the South Dakota Department of Revenue. Alcohol Licenses for Businesses Direct Wine Shipping Reporting Requirements Brand Label Registration Miscellaneous Items Delivering Alcohol Kegs Other Alcohol Licenses Alcohol Tax Resources Alcohol Online Forms Alcohol Training Programs Manufacturer's License Liquor Retailers & Other Liquor LicensesĪlcohol Licenses for Businesses Carriers Alcohol LicensingĪny business or person who transports persons for a fee on any means of conveyance (such as limousine services, airlines, tour buses) and wishes to sell or furnish alcohol needs a carrier license. ![]()
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