Businesses
Are you having issues accessing our online filing system, EPath? We are too!
Our tech team is currently working to resolve the issue. Please check back.
Motor Fuel Laws & Regulations
See the South Dakota Motor Vehicle Division Motor Fuel Guide (PDF) for more information about laws and regulations.
Motor Fuel Tax Exemptions
In South Dakota, exemptions to the motor fuel taxes include:
- Fuel sold to the federal government;
- Fuel sold to an approved tribal school; and
- Fuel shipped out of South Dakota by a licensed exporter.