Title 10 — TAXATION

10-47B-4.2 Motor fuel and special fuel excise tax rate. 10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate. 10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level. 10-47B-5 Excise tax on mo…

The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon. Source: SL 2015, ch 165 , § 8, eff. Apr. 1, 2015.

The fuel excise tax rate for ethyl alcohol and methyl alcohol fuel is $.14 per gallon. Source: SL 2015, ch 165 , § 9, eff. Apr. 1, 2015.

The tax imposed by § 10-47B-4 on biodiesel or biodiesel blends shall be reduced by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten mill…

Any liquid petroleum vendor who properly remits tax under this chapter may retain an amount equal to the percentage of tax remitted as follows: (1) Two percent of the first twenty - five thousand gallons taxed each month; (2) One percent on the gallons taxed in excess of twenty -…

A corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the taxes imposed by this chapter and its corporate officers, member-managers or managers of limited liability companies, or partners …

The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in tr…

Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represe…

Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of la…

Any person transporting motor fuel or special fuel in a vehicle, rail car, or vessel into this state from another state or country, as or for an importer, shall insure that a bill of lading has been issued by the terminal or bulk plant from which the fuel was removed indicating S…

Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill - of - lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant o…

Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill - of - lading alo…

No bulk plant operator, wholesale distributor, retail dealer, or end consumer may knowingly accept delivery of motor fuel or special fuel into storage facilities in this state if that delivery is not accompanied by a bill of lading, drop load ticket, and any diversion ticket issu…

If a shipment or partial shipment of motor fuel or special fuel needs to be legitimately diverted from the represented destination state after the bill of lading has been issued by the terminal operator, bulk plant operator, or transporter, or where the issuer failed to cause pro…

10-47B-23 Remittance of tax when out-of-state supplier owns title to fuel. 10-47B-24 Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel. 10-47B-25 Remittance of tax on ethyl alcohol and methyl alcohol. 10-47B-25.1 Remittance of tax on…

If a person transporting motor fuel or special fuel in this state unloads only a portion of a shipment at more than one location, the transporter shall issue a drop load ticket for each location. A copy of the ticket shall be provided to the bulk plant operator, wholesale distrib…

The supplier and the terminal operator are entitled to rely for all purposes of this chapter on the representation made by the transporter or transporter's agent as to the destination state the terminal operator prints on the bill of lading. A petroex or similar number may not be…

An operator of a bulk plant in this state delivering motor fuel or special fuel into a tank wagon for subsequent delivery to an end consumer is exempt from the requirements of §§ 10-47B-43 to 10-47B-46 , inclusive, and 10-47B-49 to 10-47B-51 , inclusive. Source: SL 1995, ch 71 , …

The bill of lading issued by a terminal operator, bulk plant operator, transporter, or ethanol producer as dictated by this chapter shall contain the following information: (1) The terminal, bulk plant, or ethanol producer's plant name and address; (2) The date the fuel was withd…

The diversion ticket issued by a transporter shall contain the following information: (1) The transporter's or carrier's name and address; (2) The date and time the fuel was withdrawn from the terminal or the ethanol producer's plant; (3) The diversion ticket number; (4) The name…

The drop load ticket issued by a transporter shall contain the following information: (1) The transporter's or carrier's name and address; (2) The date of delivery of the fuel; (3) The drop load ticket number; (4) The destination state on the original bill-of-lading, or diversion…

Any person acting in South Dakota as a supplier shall first obtain a supplier's license. Source: SL 1995, ch 71 , § 56; SL 1999, ch 58 , § 21.

Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of an out - of - state supplier may obtain an out - of - state supplier's license. Application for or possession of an out - of - state supplier's license is voluntary. Ho…

Any person engaged in business in this state as a terminal operator shall first obtain a terminal operator's license for each terminal site operated within this state. Source: SL 1995, ch 71 , § 58; SL 2013, ch 59 , § 7.

Any person acting in this state as an exporter shall first obtain an exporter's license. However, to obtain a license to export motor fuel or special fuel from South Dakota to another specified state, a person shall be licensed either to collect and remit fuel taxes or be license…

A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this…

Any person acting in this state as a transporter shall be licensed as a transporter. Source: SL 1995, ch 71 , § 60; SL 1996, ch 90 , § 21; SL 1999, ch 58 , § 23.

Any person acting in this state as an importer shall be licensed as an importer. Source: SL 1995, ch 71 , § 61; SL 1999, ch 58 , § 24.

Any person acting in this state as a blender shall be licensed as a blender. Source: SL 1995, ch 71 , § 62; SL 1999, ch 58 , § 25.

Any person acting in this state as a liquid petroleum gas vendor shall be licensed as a liquid petroleum gas vendor. Source: SL 1995, ch 71 , § 63; SL 1999, ch 58 , § 26.

Any person acting in this state as a compressed natural gas vendor shall be licensed as a compressed natural gas vendor. Source: SL 1995, ch 71 , § 64; SL 1999, ch 58 , § 27.

Any person acting in this state as a liquid natural gas vendor shall be licensed as a liquid natural gas vendor. Source: SL 2014, ch 64 , § 10.

Any person who is acting in this state as a wholesale distributor or retail dealer shall be licensed as a marketer. A separate license shall be obtained and maintained for each business location within this state. Source: SL 1995, ch 71 , § 65; SL 1999, ch 58 , § 28.

Any person acting in this state as a liquid petroleum gas user shall be licensed as a liquid petroleum gas user. Source: SL 1995, ch 71 , § 66; SL 1999, ch 58 , § 29.

Any person who is engaged in the production of ethanol in this state shall be licensed as an ethanol producer. Source: SL 1995, ch 71 , § 67; SL 1999, ch 58 , § 30; SL 2013, ch 59 , § 8.

Any person who is engaged in the production of biodiesel in this state shall be licensed as a biodiesel producer. Source: SL 2009, ch 56 , § 1; SL 2013, ch 59 , § 9.

Any person who is engaged in the production of methanol in this state shall be licensed as a methanol producer. Source: SL 2009, ch 55 , § 26; SL 2013, ch 59 , § 10.

Any person in this state who operates a bulk plant as defined by this chapter shall first obtain a bulk plant operator's license for each bulk plant. Source: SL 1995, ch 71 , § 68; SL 1999, ch 58 , § 31; SL 2013, ch 59 , § 11.

Any person acting in this state as an ethanol broker shall be licensed as an ethanol broker. Source: SL 2010, ch 66 , § 15.

Any person acting as a highway contractor in this state as defined by this chapter shall obtain a highway contractor fuel tax license. No state, county, township, or municipality may award a public highway or street contract to a contractor who has not been issued a highway contr…

A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified mo…

Any consumer of fuel who wishes to submit a refund claim to this state pursuant to §§ 10-47B-128 , 10-47B-132 , 10-47B-114 , and 10-47B-114.1 shall be licensed as a refund claimant. Source: SL 1995, ch 71 , § 70; SL 1996, ch 90 , § 23.

Each application for a license under §§ 10-47B-56 to 10-47B-70 , inclusive, or interstate fuel tax agreement license shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the following information: (1) The…

All licenses issued pursuant to this chapter, except refund licenses, may, at the discretion of the department, be renewed on an annual basis. Source: SL 1995, ch 71 , § 72; SL 1996, ch 90 , § 24; SL 1999, ch 58 , § 34.

The secretary may refuse to issue or renew a license required under this chapter for the following reasons: (1) The application is filed by a person whose license at any time has been cancelled for cause by the secretary; (2) The person has made false or misleading statements in …

Any person who wishes to obtain a fuel license shall make application to the department by submitting a fully completed and signed application form which has been prescribed by the department along with any applicable fee. Any license application which requires a surety bond or o…

The secretary may revoke and cancel any license or permit issued pursuant to this chapter for any violation of the provisions of this chapter after and as the result of an administrative hearing held by the secretary pursuant to chapter 1-26 . Notice of the cancellation may be gi…

Upon receipt of a written request from a person who holds a valid license issued pursuant to this chapter, to cancel the license issued to the person, the secretary may cancel the license. Source: SL 1995, ch 71 , § 76.

If a person licensed under this chapter ceases to engage in business as a licensee, the person shall notify the secretary in writing within thirty days after discontinuance. All taxes, penalties, and interest not yet due and payable under the provisions of this chapter shall, tog…

The secretary may cancel the license of any person upon the determination that the license holder is no longer engaged in a business activity for which the license is issued. The person shall request within fifteen days of the license cancellation a hearing before the secretary t…