Highway Contractor

Any person engaged in highway construction work in this state is required to become licensed as a Highway Contractor before performing this work. Highway construction work is defined as, “all work which is performed in any capacity to propel vehicles, machinery, or equipment within the right-of-way in the construction, reconstruction, repair, or maintenance of public roads & highways.”

Highway Contractors are required to file a quarterly paper tax return that contains information for the three preceding months. The return and any fuel tax payment due must be filed and remitted on or before the twentieth day of the month following each quarterly period.

In order to obtain a public highway or street contract awarded by the state of South Dakota, or by a county, a township or a municipality within the state, a bidder must be licensed as a Highway Contractor. If you are applying for a Highway Contractor’s license you must also apply for a Contractor’s Excise Tax license.  

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