South Dakota Codified Laws 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;
Terms Used In South Dakota Codified Laws 10-47B-4
- Motor fuel: includes :
(a) All products commonly or commercially known or sold as gasoline, ethyl alcohol, methyl alcohol, and all gasoline blends. See South Dakota Codified Laws 10-47B-3
(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.