South Dakota
Open, with extra limitsDue dates trackedLast checked September 29, 2026
Open to California wineries with a Wine Direct Shipper License, but only for wine you produced under your own federal permit, and only labels registered with the state.
South Dakota has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Wine Direct Shipper License, $100 a year, plus a South Dakota sales tax license. Every license expires December 31, with no discount for a partial year.
- Volume limit
- 12 cases (up to 9 liters each) per person per calendar year; the recipient's limit counts every shipper combined.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Direct shipper report with excise and 2% tax (quarterly by the 15th, even if zero) | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Sales and use tax return, state and municipal (quarterly; file by 20th, pay by 25th) | Department of Revenue | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Direct shipper report + excise | Jan, Apr, Jul, Oct, by the 15th |
| Sales tax return (quarterly) | Jan, Apr, Jul, Oct, by the 20th; pay by 25th |
| Label registration renewal | Dec, by the during Dec |
| License renewal | Dec 31 |
Everything runs on the calendar quarter, with both renewals falling at the end of the year.
Tax rates
You collect 4.2% state sales tax plus municipal taxes, and you pay excise from 93 cents a gallon plus a 2% tax on the purchase price.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Every label before it ships: $25 for the first and $17.50 for each additional, renewed every December 31.
- Carrier
- Only a carrier holding a South Dakota wine carrier license, with a 21+ signature at delivery.
Changes since September 29, 2026
None recorded. The South Dakota chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to South Dakota's direct-shipping rules after that date is posted here.
Ship to South Dakota?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the South Dakota chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sd-29 | Apply online, with a copy of your federal basic wine manufacturing permit | Tax License Application | South Dakota Department of Revenue |
| sd-30 | Sales tax license | Tax License Application | South Dakota Department of Revenue |
| sd-31 | Register every label before it ships | Product Registration Online | South Dakota Department of Revenue |
| sd-32 | Annual label renewal during December | Product Registration Online | South Dakota Department of Revenue |
| sd-33 | Check which of your labels are registered | Active Brands Lookup | South Dakota Department of Revenue |
| sd-34 | Sales and use tax return, state and municipal | South Dakota Department of Revenue |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sd-35 | File and pay the quarterly report and sales tax returns online | EPath (Filing and Tax Payment portal) | South Dakota Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sd-01 | Wine direct shipper license | S.D. Codified Laws § 35-12B-2 | |
| sd-02 | Calendar-year license term | S.D. Codified Laws § 35-12B-4 | |
| sd-03 | Age verification, purchaser records, 12-case annual limit | S.D. Codified Laws § 35-12B-5 | |
| sd-04 | Recipient limit and resale offenses | S.D. Codified Laws § 35-12B-8 | |
| sd-06 | Direct shipper pays excise and the 2% tax | S.D. Codified Laws § 35-12B-13 | |
| sd-07 | Quarterly report | S.D. Codified Laws § 35-12B-11 | |
| sd-08 | Brand registration fees | S.D. Codified Laws § 39-13-4 | |
| sd-09 | Annual registration | S.D. Codified Laws § 39-13-5 | |
| sd-10 | Delivery by wine carrier | S.D. Codified Laws § 35-12B-7 | |
| sd-12 | Definitions | S.D. Codified Laws § 35-12B-1 | |
| sd-13 | Only wine produced under the shipper's own federal basic permit | S.D. Codified Laws § 35-12B-9 | |
| sd-15 | Unlicensed shipping | S.D. Codified Laws § 35-12B-15 | |
| sd-16 | Package labeling | S.D. Codified Laws § 35-12B-6 | |
| sd-17 | Wine carrier license, $100 | S.D. Codified Laws § 35-12B-3 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| sd-18 | Licenses created | S.D. Codified Laws ch. 35-12B (Direct Shipments of Wine), table of sections | |
| sd-20 | Remote-seller threshold, $100,000 | S.D. Codified Laws § 10-64-2 | |
| sd-21 | Municipal sales tax, up to 2% | S.D. Codified Laws § 10-52-2 | |
| sd-22 | Municipal gross receipts tax on alcoholic beverages, 1% | S.D. Codified Laws § 10-52A-2 | |
| sd-24 | State sales tax 4.2% through June 30, 2027 | S.D. Codified Laws § 10-45-2 | |
| sd-25 | Wine excise rates by alcohol by weight | S.D. Codified Laws § 35-5-3 | |
| sd-26 | 2% tax on purchase price | S.D. Codified Laws § 35-5-6.1 | |
| sd-27 | Electronic reports and payments | S.D. Codified Laws § 35-12B-14 | |
| sd-28 | Consent to jurisdiction | S.D. Codified Laws § 35-12B-10 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sd-36 | Records of transactions involving sales or use tax preserved at least three years and presented to the auditor on request | S.D. Admin. R. 64:06:01:35.03 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| sd-05 | Wine direct shippers | South Dakota Department of Revenue, "Alcohol" | South Dakota Department of Revenue |
| sd-11 | Industry guidance | WineAmerica, "Direct Shipping Comes to South Dakota" | |
| sd-14 | South Dakota Department of Revenue, briefing to the Government Operations and Audit Committee (Aug. 2016): direct shipper eligibility and compliance issues | ||
| sd-19 | South Dakota Department of Revenue, Sales & Use Tax Guide (July 2026): e-file due dates, municipal gross receipts tax, tribal special jurisdictions | South Dakota Department of Revenue | |
| sd-23 | Rates change only January 1 or July 1 | South Dakota Department of Revenue, "Municipal Tax" | South Dakota Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The South Dakota chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.