Motor Fuel

Motor Fuel involves the collection of fuel excise tax on motor fuel, special fuel, aviation fuel and alternative fuel when they are used to propel a motor vehicle. Motor fuel tax revenues are used to fund maintenance and construction of streets, roads, and bridges. These revenues are key to South Dakota as our transportation system is critical to the economy and day-to-day activities of all citizens.
 
Any individual that is in the business of buying, selling, storing, and/or transporting fuel in South Dakota may hold one or more types of fuel tax licenses depending on the kind of business transacted in the state. Each license type grants certain privileges and carries specific responsibilities.

Resources Available:

Current South Dakota fuel excise tax rates per gallon.


FUEL TYPE

PRODUCT CODE

TAX RATE

Jet Fuel

130

.04

AVGAS (Aviation Gasoline)

125

.06

100% Ethyl Alcohol

123

.14

100% Methyl Alcohol

243

.14

Compressed Natural Gas (CNG)

224

.10

Liquid Natural Gas (LNG)

225

.14

Liquid Petroleum Gas (LPG)

054

.20

Clear Biodiesel

284

.28

Clear Biodiesel Blends

170

.28

Gasoline

065

.28

Natural Gasoline

061

.28

Clear Diesel

160

.28

Clear Kerosene

142

.28

Clear Kerosene- Low Sulfur

145

.28

Clear Kerosene- High Sulfur

147

.28

 

In addition a .02 cent Tank Inspection Fee is also collected on each gallon. The Tank Inspection Fee is not imposed on CNG, LNG, and LPG.

 

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