South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-50E-6 — License--Renewal--Fees--Vending machines
Effective January 1, 2027
10-50E-6 . License--Renewal--Fees--Vending machines.
A licensee may apply to the department for a renewal of the license within:
(1) Sixty days prior to the expiration of the license; or
(2) Three days after the expiration of the license.
For retailers where at least fifty percent of the annual gross income in a year for the place of business is generated from the sales of nicotine products, the renewal application must be accompanied by a fee of three hundred dollars.
For retailers where less than fifty percent of the annual gross income in a year for the place of business is generated from the sales of nicotine products, the renewal application must be accompanied by a fee of two hundred dollars.
A vending machine retailer that places a vending machine in a licensed establishment pursuant to § 10-50E-8 , shall pay a fee of one hundred dollars for each vending machine.
Source: official text