10-47B-4. Fuel excise tax rates.

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 pursuant to § 10-47B-4.2;

(3)    Aviation gasoline--$.06 per gallon;

(4)    Jet fuel--$.04 per gallon;

(5)    Liquid petroleum gas--$.20 per gallon;

(6)    Compressed natural gas--$.10 per gallon;

(7)    Ethyl alcohol and methyl alcohol-- as provided pursuant to § 10-47B-4.3;

(8)    Liquid natural gas--$.14 per gallon; and

(9)    Biodiesel and biodiesel blends--as provided pursuant to § 10-47B-4.2, except when the conditions as provided in § 10-47B-4.4 are met.

Source: SL 1995, ch 71, § 4; 1st SS 1997, ch 1, § 1; SL 1999, ch 59, § 1; SL 2009, ch 55, § 11; SL 2014, ch 64, § 6; SL 2015, ch 165, § 7, eff. Apr. 1, 2015.



SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. 10-47B-4.1
     10-47B-4.1.   Repealed by SL 2013, ch 60, § 1.



SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates.

10-47B-4.2. Motor fuel and special fuel excise tax rate.

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.



SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates.

10-47B-4.3. Ethyl alcohol and methyl alcohol fuel excise tax rate.

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.



SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates.

10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

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 million gallons of biodiesel within one year as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the rate of tax applied by § 10-47B-4. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the effective date of the repeal of this section.

Source: SL 2015, ch 165, § 10, eff. Apr. 1, 2015.