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excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In South Dakota, excise taxes are imposed on various goods and activities. For instance, the state levies a tax on the sale of cigarettes, alcohol, and motor fuel. The tax on cigarettes is a specific tax, meaning it is a set amount per pack sold. Similarly, motor fuel taxes are also specific taxes charged per gallon. Alcohol excise taxes can vary, with different rates applied to beer, wine, and spirits. Additionally, South Dakota imposes excise taxes on the gross receipts of certain services, such as telecommunications and amusement services. The state does not impose a general occupation tax on attorneys or other professions, but certain activities like gambling are subject to specific excise taxes. These taxes are typically dedicated to specific funds or purposes, such as road maintenance for fuel taxes or education and treatment programs for alcohol and tobacco taxes.

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Taxes

excise tax

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South-Dakota State Code

Taxes

excise tax

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