Any 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. The carrier license fee is $100, payable to the South Dakota Department of Revenue.
Any 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.
Wineries wishing to become licensed in South Dakota need a sales tax license and a direct shipper license. When submitting the application, the applicant will need to include a copy of their current federal basic wine manufacturing permit. There is an annual fee of $100.00 for the license. See the application tutorial video to learn more.
As 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. The 4.2% state sales tax applies to all shipments into South Dakota. The municipal sales tax and municipal gross receipts tax only apply to shipments within a municipality. Wine direct shipper licenses must submit their sales tax liabilities using our online Filing and Tax Payment portal.
Wineries are required to report their sales quarterly through our online Filing and Tax Payment portal.
Each quarter the department publishes a list of wine labels registered for sale and shipped in the state. The following is the most current report:
Prior to offering alcoholic beverage products for sale or consumption in the State of South Dakota, the products must be registered. to apply for brand label registration electronically, please use this website: Product Registration Online. Businesses will need the 4-digit license number assigned to them for this system. If you need assistance, contact specialT@state.sd.us to obtain the 4-digit license number.
To apply directly to the state using our mail-in form, use the Alcoholic Beverage Brand – Label Registration Application.
There is a brand label registration fee due for each product that is registered, brand label registrations are required to be renewed annually year by December 31st.
| Product | Initial Brand Label Registration Fee | Additional Brand Labels Registration Fee |
|---|---|---|
| Wines * | $25.00 | $17.50 |
| Malt & Cereal Beverages | $25.00 | $25.00 |
| Distilled Spirits, Whiskeys, Gin, Rum, Brandy, Vodka, Alcoholic Cordials, Liqueurs, etc. | $50.00 | $50.00 |
Find supplier requirements and resources by visiting our liquor retailors & other liquor licenses page here.
State law prohibits on/off-sale licensees from making any delivery of alcoholic beverages outside of the premises described in the alcohol license unless they have obtained an off-sale delivery license.
Businesses that sell kegs are required to maintain a record of the alcohol purchaser's name and address for one year. Businesses must have a method of identification for the keg, but the identification cannot be permanent or damaging to the structure of the keg.
S eparate manufacturer's licenses are required for businesses that manufacturer spirits, cider, malt beverages and wine. Other requirements are necessary for liquor retailers and liquor licenses as well .
