Title 10 — TAXATION

This section applies to any fuel that is not specifically taxed by this chapter that is used to propel a motor vehicle on the highways of this state. For the purposes of this section, fuel means any solid, liquid, or gas, or any combination thereof, that is consumed by the motor …

Beginning in fiscal year 2025 and ending in fiscal year 2030, any money deposited in the ethanol infrastructure incentive fund must be used to provide fuel tax refunds in accordance with this section. A licensed marketer that has demonstrated compliance with alternative fuel comp…

The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and…

Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either: (1) Dye required to be added pursuant to United States Environmental Pro…

Remittance of excise tax on fuels imposed by §

The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out - of - state supplier l…

The tax imposed on motor fuel and special fuel by § 10-47B-6 and not exempted by § 10-47B-19 shall be remitted by the out - of - state supplier who owns title to the fuel immediately before it is removed from a terminal located outside of this state if the bill - of - lading issu…

The tax imposed by § 10-47B-8 and not exempted by § 10-47B-19 shall be remitted by the blender. Source: SL 1995, ch 71 , § 24.

The tax imposed on ethyl alcohol and methyl alcohol by § 10-47B-9.1 and not exempted by § 10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker. Source: SL 1995, ch 71 , § 25; SL 2009, ch 55 , § 22; SL 2010, ch 66 , …

The tax imposed on unblended biodiesel pursuant to § 10-47B-9 and not exempted by § 10-47B-19 shall be remitted by the biodiesel producer, supplier, importer, or blender. Source: SL 2009, ch 56 , § 2.

The tax imposed by § 10-47B-10 and not exempted by § 10-47B-19 shall be remitted by the exporter who diverts the fuel to a destination within this state. The party who withdrew the fuel from the terminal at the rack shall pay the tax if the fuel is transferred or sold to another …

The tax imposed by § 10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor. Source: SL 1995, ch 71 , § 27; SL 2014, ch 64 , § 9.

The tax imposed by § 10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. Source: SL 1995, ch 71 , § 28; SL 2…

All tax required to be remitted by §§ 10-47B-21 to 10-47B-27 , inclusive, is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. Source: SL 1995, ch 71 , § 29; SL 2011, ch 64 , § 7; SL 2013, ch 60 , § 3; SL 2017, ch 65 , § …

Terms used in this chapter mean: (1) "ASTM," the American Society for Testing and Materials, a private organization that utilizes committees of industry representatives and regulators to develop product quality standards and test methods to be used by industries, regulator agenci…

The blending of casinghead or natural gasoline is not permitted in an ethanol blend fuel product in quantities larger than required to denature the ethyl alcohol. Notwithstanding this prohibition, a natural gasoline blended product can be made by blending natural gasoline and eth…

The tax imposed by § 10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed. Source: SL 1995, ch 71 , § 30; SL 1999, ch 58 , § 11.

The tax imposed by § 10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period. The department s…

A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in § 34A-13-22 required to be paid by the supplier or out-of-state supplier on …

10-47B-34 Percentage allowed to be retained to off-set administrative expenses of timely reporting. 10-47B-35 Distribution of amount retained for administrative expenses. 10-47B-36 Retention of administrative expenses not allowed for late reporting or remittance of tax. 10-47B-37…

Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be …

The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under § 10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows: (1) One-third retained by the supplier, out-of-state supplier, e…

If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by § 10-47B-34 or

If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by § 10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one - fourth percent allowed by §

A licensed importer may retain an amount equal to two - thirds of the allowance provided for in § 10-47B-34 for the tax timely reported and remitted by the importer to the state. Source: SL 1995, ch 71 , § 38.

An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in § 10-47B-34 or the entire amount allowed for in § 10-47B-38 on the tax that the exporter is entitled to be refunded by § 10-47B-125 for motor fuel or undyed special fuel exp…

The fuel excise tax rates for the tax imposed by this chapter are as follows: (1) Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to § 10-47B-4.2 ; (2) Special fuel (except jet fuel)-- as provided pursua…

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…