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South Dakota LAWS & TAXES
- The sale or distribution of vapor products to persons under 18 years of age is prohibited.1
- The purchase, possession or use of vapor products by persons under 18 years of age is prohibited.1
- The Department of Corrections prohibits the use of vapor products by staff and offenders in all buildings and offices and on all real property owned, leased or occupied by the Department.2
- South Dakota’s Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited.4
Tobacco/Vapor Sales Bans: The shipping of tobacco products to any consumer in the state is prohibited, whether the seller is located within or outside the state.5 Vapor products are included in the definition of “tobacco product.”6
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Vapor products do not have an additional state excise tax.
- Smoke-free tobacco products are taxed at a rate of 35% of the wholesale cost.3
- South Dakota Department of Corrections Policy – Tobacco Products and Electronic Cigarettes – Use and Possession
- Sales Tax Handbook – South Dakota Tobacco Excise Taxes
- E-cigarettes added to South Dakota’s Smoke-free Law
- South Dakota Legislature – Codified Laws – 10-50-99
- South Dakota Legislature – Codified Laws – 34-46-20