These revenues come from over 59,000 businesses that currently pay sales, use and contractors' excise taxes on their products or services. While cities and Indian reservations set their own tax rates, the administrative task of collecting municipal and reservation taxes is performed by the department. The dollars are then redistributed to the taxing units based on the amount collected from each city or reservation. During fiscal year 1995, seven municipalities enacted local sales taxes. This is the number of local governments, not the number of taxes and tax rates.
Some local governments have several rates.
The pie chart below illustrates the percentage of revenues produced by each type of tax. In fiscal year 1996, there were 3,100 fuel licenses in South Dakota, but only 618 licensees report and remit the tax. The chart below illustrates the percentage of the total fuel tax revenues produced by each type of fuel. Commercial Registration Fees Commercial registration fees are licensing fees levied on intrastate and interstate motor carriers doing business in the state. The amount of the fee for interstate registration is determined by the percentage of miles the carrier travels in all the states.