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Due to the Governor’s executive order, our offices will be closed until May 31st. Our staff is available via live chat or at 800-829-9188 to answer your questions.

Motor Fuel Laws & Regulations

See the South Dakota Motor Vehicle Division Motor Fuel Manual (PDF) for more information about laws and regulations concerning Motor Fuel taxes.


Motor Fuel Tax Exemptions

In South Dakota, exemptions to the motor fuel taxes include:

  1. Fuel sold to the federal government;
  2. Fuel sold to an approved tribal school; and
  3. Fuel shipped out of South Dakota by a licensed exporter.

See Exemption Form