reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax › Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops.

10-46B-16.1. Exemption of repair shops, locksmiths, and locksmith shops.
The following services enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are exempt from the provisions of this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths and locksmith shops.
Source:
SL 1998, ch 71, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax › Section 10-46B-17 - Allocation of certain revenues to water and environment fund.

10-46B-17. Allocation of certain revenues to water and environment fund.
Any contractor's excise taxes imposed and paid under the provisions of chapters 10-46A and 10-46B for the construction of water development projects included in the state water resources management system whose cost exceeds the sum of twenty million dollars shall be deposited into the water and environment fund. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning the procedures for reporting and paying the tax collected under this section.
Source:
SL 1993, ch 48, §17; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax › Section 10-46B-18 - Promulgation of rules.

10-46B-18. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the tax and exemptions;
(4)Taxpayer record-keeping requirements; and
(5)Determining auditing methods.
Source:
SL 1995, ch 53, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-2 - Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.

10-46E-2. Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment purchased or leased for use in state--Rate.
An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes purchased or leased for use in this state at the same rate of the purchase price of said property as imposed pursuant to §10-46E-1.
Source:
SL 2006, ch 58, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-3 - Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.

10-46E-3. Tax imposed on use, storage, and consumption of farm machinery, attachment units, and irrigation equipment not originally purchased for in-state use--Rate--Trade-ins--Exemption.
An excise tax is imposed at the same rate as imposed by §10-46E-1 on the privilege of the use, storage, or consumption in this state of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes not originally purchased for use in this state, but thereafter used, stored, or consumed in this state, at the same rate as provided in §10-46E-1 and imposed on the fair market value of the property at the time it is brought into this state. However, if any trade-in or exchange of used farm machinery, attachment units, and irrigation equipment is involved in the transaction, the excise tax is only due and may only be collected on the cash difference. The use, storage, or consumption of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes that is more than seven years old at the time it is brought into the state by the person who purchased such property for use in another state is exempt from the tax imposed by this chapter.
Source:
SL 2006, ch 58, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-4 - Farm machinery defined.

10-46E-4. Farm machinery defined.
For purposes of this chapter, farm machinery, includes all-terrain vehicles of three or more wheels used exclusively by the purchaser for agricultural purposes on agricultural land. The purchaser shall sign and deliver to the seller a statement that the all-terrain vehicle will be used exclusively for agricultural purposes.
Source:
SL 2006, ch 58, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-5 - Farm machinery, attachment units, and irrigation equipment sold at public auction.

10-46E-5. Farm machinery, attachment units, and irrigation equipment sold at public auction.
Farm machinery, attachment units, and irrigation equipment, other than replacement parts, sold at public auction shall be taxed pursuant to §10-46E-1 without regard to its intended use.
Source:
SL 2006, ch 58, §5, eff. Apr. 1, 2006; SL 2015, ch 67, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-6 - Tax collection and administration.

10-46E-6. Tax collection and administration.
The tax imposed by §10-46E-1 shall be collected and administered by the Department of Revenue.
Source:
SL 2006, ch 58, §6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-7 - Filing of returns and payment of tax due.

10-46E-7. Filing of returns and payment of tax due.
Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the department.
If the person remits the tax by electronic transfer to the state, the person shall file the return by electronic means on or before the twentieth day of the month following each period and remit the tax on or before the twenty-fifth day of the month following each period.
The secretary may require or allow a person to file a return, and pay any tax due, on a basis other than monthly and the return and remittance is due the twentieth day of the month following the reporting period or at time otherwise determined by the secretary.
The secretary of revenue may grant an extension of not more than five days for filing a return and remittance.
Unless an extension is granted, penalty or interest under §10-59-6 shall be paid if a return or remittance is not made on time.
Source:
SL 2006, ch 58, §7, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2017, ch 65, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-8 - Application of chapters 10-45 and 10-46.

10-46E-8. Application of chapters 10-45 and 10-46.
Where applicable and not inconsistent with this chapter, the provisions of chapters 10-45 and 10-46, including the exemption, definition, administrative, collection, and enforcement provisions, including penalty and interest, are applicable to the tax imposed by this chapter.
Source:
SL 2006, ch 58, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-9 - Revenue deposited in general fund.

10-46E-9. Revenue deposited in general fund.
The revenue from the tax imposed by this chapter shall be deposited in the general fund.
Source:
SL 2006, ch 58, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.

10-46E-10. Rental of fertilizer and pesticide devices exempt--Conditions.
There are exempted from the tax imposed by this chapter, gross receipts from the rental of devices primarily used to apply fertilizers and pesticides as defined in §38-20A-1, for agricultural purposes, if the tax imposed by this chapter was paid upon the original purchase of the device.
Source:
SL 2006, ch 58, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-11 - Promulgation of rules.

10-46E-11. Promulgation of rules.
The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1)Licensing, including bonding and filing license applications;
(2)The filing of returns and payment of the tax;
(3)Determining the application of the tax and exemptions;
(4)Taxpayer record-keeping requirements;
(5)Determining auditing methods; and
(6)Determining the age and value of the farm machinery, attachment units, and irrigation equipment brought into this state.
Source:
SL 2006, ch 58, §11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-12 - Prohibited acts--Misdemeanor or felony.

10-46E-12. Prohibited acts--Misdemeanor or felony.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2)Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or
(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
For purposes of this section, the term, person, includes an officer, member, member-manager, partner, general partner, or limited partner of an entity organized pursuant to Title 47 or 48 who has control or supervision of, or is charged with the responsibility for, making tax returns or payments pursuant to this chapter.
Source:
SL 2006, ch 58, §12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units, And Irrigation Equipment › Section 10-46E-13 - Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.

10-46E-13. Credit for sales, use, or gross receipts tax paid to another state or its political subdivisions--Reciprocity.
The amount of any use tax imposed with respect to the sale or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes shall be reduced by the amount of any sales, use, or gross receipts tax previously paid by the taxpayer with respect to the property on account of liability to another state or its political subdivisions. If the sales, use, or gross receipts tax of the other state is less than the tax of this state, the taxpayer is liable for the payment of the balance to this state. However, no credit may be given under this section if that state does not reciprocally grant a credit for taxes paid on similar tangible personal property.
Source:
SL 2007, ch 63, §1; SL 2015, ch 67, §6.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-1.1 - Point or location of sale or transfer.

10-47B-1.1. Point or location of sale or transfer.
For purposes of the enforcement of this chapter, the point or location of a sale or transfer of fuel shall be at the location the fuel is delivered to the purchaser, transferee, or the person acting on behalf of the purchaser or transferee unless the point or location of sale or transfer is otherwise clearly indicated on the sale's invoice.
Source:
SL 1999, ch 58, §51.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-2 - Promulgation of rules.

10-47B-2. Promulgation of rules.
The secretary may promulgate rules pursuant to chapter 1-26 concerning the requirements for taxpayer licensing, bonding, auditing, recordkeeping, forms and procedures, reporting and payment, enforcement and collection, deductions, refunds, credits and reimbursements, tax paid and tax unpaid purchases of fuel, and the application of tax and exemptions. These rules may address interstate fuel taxation agreements, exchange of information, ethyl alcohol production and production payments, or fuel tax refund programs. All fuel tax administrative rules promulgated prior to the implementation of this chapter are hereby repealed.
Source:
SL 1995, ch 71, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-3.1 - Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.

10-47B-3.1. Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products.
The blending of casinghead or natural gasoline is not permitted in an ethanol blend fuel product in quantities larger than required to denature the ethyl alcohol. Notwithstanding this prohibition, a natural gasoline blended product can be made by blending natural gasoline and ethyl alcohol. The natural gasoline blended product shall contain no more than twenty-five percent of natural gasoline and shall contain no less than seventy-five percent of ethyl alcohol. The natural gasoline blended product may only be further blended using gasoline.
Source:
SL 2010, ch 66, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-4 - Fuel excise tax rates.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-4.2 - Motor fuel and special fuel excise tax rate.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-4.3 - Ethyl alcohol and methyl alcohol fuel excise tax rate.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-4.4 - Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.

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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-5 - Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.

10-47B-5. Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions.
A fuel excise tax is imposed on all motor fuel and special fuel that is removed from a terminal in this state at the rack or used at the terminal. This tax is not imposed if the fuel is withdrawn from a terminal for export by the consignee, if the consignee is specifically licensed to export fuel from this state, into the state which is indicated as the destination state on the bill of lading which was issued by the terminal operator for the fuel. This tax is not imposed if the fuel removed is biodiesel which has been removed by a licensed blender or supplier, for resale over a terminal rack and is not sold as a biodiesel blend. The tax imposed shall be at the rate provided for in §10-47B-4.
Source:
SL 1995, ch 71, §5; SL 1996, ch 90, §5; SL 1999, ch 58, §2; SL 2004, ch 97, §1; SL 2009, ch 55, §13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-6 - Excise tax on certain imported fuel.

10-47B-6. Excise tax on certain imported fuel.
A fuel excise tax is imposed on all motor fuel or special fuel, except unblended biodiesel, imported into this state in the bulk cargo area of any motor vehicle, vessel rail car, or trailer by any means other than through a terminal located in this state, upon its entry into this state. The tax imposed shall be at the rate provided for in §10-47B-4.
If the motor fuel imported into this state contains ethyl alcohol or methyl alcohol, the importer shall provide documentation as required by the secretary of the number of gallons that are ethyl alcohol, the number of gallons that are methyl alcohol, the number of gallons that are gasoline, or the number of gallons of any other motor fuel that are contained therein.
Source:
SL 1995, ch 71, §6; SL 2004, ch 97, §2; SL 2009, ch 55, §14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-7 - Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.

10-47B-7. Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce.
A fuel excise tax is imposed on all motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, used in this state in the engine fuel supply tank of qualified motor vehicles involved in interstate commerce. The tax imposed shall be at the rate indicated in §10-47B-4.
Source: SL 1995, ch 71, §7; SL 2023, ch 34, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-8 - Excise tax on substances blended with motor fuel or undyed special fuel.

10-47B-8. Excise tax on substances blended with motor fuel or undyed special fuel.
A fuel excise tax is imposed on all substances blended with motor fuel or undyed special fuel unless the substance has previously been taxed by the provisions of this chapter. The tax imposed shall be at the rate provided for in §10-47B-4 of the dominant motor fuel or undyed special fuel with which the substance is blended.
Source:
SL 1995, ch 71, §8; SL 2009, ch 55, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-9 - Excise tax on unblended biodiesel--Exceptions.

10-47B-9. Excise tax on unblended biodiesel--Exceptions.
A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in §10-47B-4.
Source:
SL 1995, ch 71, §9; SL 1999, ch 58, §3; SL 2004, ch 97, §3; SL 2008, ch 54, §7; SL 2009, ch 55, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-9.1 - Excise tax on ethyl alcohol or methyl alcohol--Exceptions.

10-47B-9.1. Excise tax on ethyl alcohol or methyl alcohol--Exceptions.
A fuel excise tax is imposed on ethyl alcohol or methyl alcohol sold by an ethanol producer, methanol producer, supplier, importer, or ethanol broker, unless the sale is made to a licensed exporter for export to another state who is specifically licensed to export to that state. Notwithstanding this provision, no fuel excise tax is imposed on ethyl alcohol that is sold by an ethanol producer to a licensed ethanol broker. The tax imposed shall be at the rate provided for in §10-47B-4.
Source:
SL 2009, ch 55, §17; SL 2010, ch 66, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-11 - Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.

10-47B-11. Excise tax on liquid petroleum gas, compressed natural gas, and liquid natural gas--Exception.
A fuel excise tax is imposed on liquid petroleum gas, compressed natural gas, and liquid natural gas sold or used by licensed vendors in this state for use in motor vehicles unless liquid petroleum gas is sold to a licensed liquid petroleum gas user. The tax imposed shall be at the rate provided for in §10-47B-4.
Source:
SL 1995, ch 71, §11; SL 2009, ch 55, §19; SL 2014, ch 64, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-12 - Excise tax on liquid petroleum gas in tank of vehicle used on public roads.

10-47B-12. Excise tax on liquid petroleum gas in tank of vehicle used on public roads.
A fuel excise tax is imposed on liquid petroleum gas used in the engine fuel supply tank of a motor vehicle owned or operated by a liquid petroleum user which is used on the public highways or roads of this state. The tax imposed shall be at the rate provided for in §10-47B-4.
Source:
SL 1995, ch 71, §12; SL 2009, ch 55, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-13 - Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.

10-47B-13. Excise tax on motor fuel, special fuel, and liquid petroleum gas--Certain self-propelled highway construction machinery or vehicles.
A fuel excise tax is imposed on all motor fuel, special fuel, and liquid petroleum gas used in the engine fuel supply tank of self-propelled machinery, equipment, or vehicles used in highway construction or repair work done in this state within the right-of-way, unless the self-propelled machinery, equipment, and vehicles are owned by this state, or county, municipality, or township of this state. The tax imposed is at the rate provided for in §10-47B-4.
Source: SL 1995, ch 71, §13; SL 2009, ch 55, §21; SL 2023, ch 35, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-19 - Exemptions from fuel excise tax.

10-47B-19. Exemptions from fuel excise tax.
The following are exempt from fuel excise tax imposed by this chapter:
(1)Motor fuel or undyed special fuel removed from a terminal in this state at the rack by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;
(2)Motor fuel or undyed special fuel imported into this state by the federal government or defense fuel supply center for consumption in any federal government motor vehicle, machinery, equipment, or aircraft;
(3)Special fuel that has been dyed in accordance with this chapter. The tax liability is reestablished if the dyed special fuel is used in the engine fuel supply tank of self-propelled machinery and equipment for use in highway construction or repair work within the right-of-way within this state;
(4)Transmix removed from a terminal in this state at the rack by the terminal operator and transferred to another terminal, or to a licensed supplier for refinement and re-introduction into the pipeline system;
(5)Undyed special fuel removed from a terminal in this state at the rack and delivered directly into a railroad locomotive if the railroad company is also the supplier. Undyed special fuel transported from the terminal to the locomotive fueling site by truck or railcar is not exempt from the tax;
(6)Motor fuel or undyed special fuel removed from a terminal in this state by an electrical power company or cooperative and directly used for the generation of electricity. Motor fuel or undyed diesel fuel transported from the terminal to an electrical generation plant by truck or railcar is not exempt from the tax; or
(7)Motor fuel or special fuel transfers in bulk by pipeline into a terminal or in bulk by pipeline within a terminal. This subdivision does not apply to any transfers of ethyl alcohol or methyl alcohol into a terminal or within a terminal. The subsequent removal of the fuel from the terminal is not exempt from tax.
Source:
SL 1995, ch 71, §19; SL 1996, ch 90, §7; SL 1999, ch 58, §6; SL 2010, ch 66, §6; SL 2011, ch 60, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-20 - Dye added to exempted special fuel.

10-47B-20. Dye added to exempted special fuel.
Special fuel exempted under subdivision 10-47B-19(3) shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:
(1)Dye required to be added pursuant to United States Environmental Protection Agency requirements; or
(2)Dye with specifications and amounts as required by the Internal Revenue Service.
Source:
SL 1995, ch 71, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-21 - Remittance of excise tax on fuels imposed by §10-47B-5.

10-47B-21. Remittance of excise tax on fuels imposed by §10-47B-5.
The fuel excise tax imposed on motor fuel and special fuel by §10-47B-5 and not exempted by §10-47B-19 shall be remitted to the state by the supplier who owns title to the fuel immediately before it is removed from a terminal in this state at the rack or used at the terminal. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal. If the destination state is not clearly indicated on the face of the bill of lading as required by §10-47B-53, South Dakota taxes shall be remitted by the supplier.
Source:
SL 1995, ch 71, §21; SL 1999, ch 58, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-22 - Remittance by importer of certain imported fuel--Exception.

10-47B-22. Remittance by importer of certain imported fuel--Exception.
The tax imposed on motor fuel and special fuel by §10-47B-6 and not exempted by §10-47B-19 shall be remitted by the importer. The importer does not need to remit this tax if the importer demonstrates that the fuel was acquired by the importer from an out-of-state supplier licensed in accordance with the provisions of this chapter at an out-of-state terminal and that South Dakota will be paid the tax by the out-of-state supplier. This may be evidenced with a bill of lading indicating South Dakota as the destination state and an invoice indicating that South Dakota tax was charged by the out-of-state supplier. An importer is not responsible for payment of the tax if the tax is being paid to this state by another jurisdiction with whom this state has entered into an interstate precollection agreement.
Source:
SL 1995, ch 71, §22; SL 1999, ch 58, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-23 - Remittance of tax when out-of-state supplier owns title to fuel.

10-47B-23. Remittance of tax when out-of-state supplier owns title to fuel.
The tax imposed on motor fuel and special fuel by §10-47B-6 and not exempted by §10-47B-19 shall be remitted by the out-of-state supplier who owns title to the fuel immediately before it is removed from a terminal located outside of this state if the bill-of-lading issued for the fuel by the terminal operator indicates South Dakota as the destination state unless the fuel is removed by the federal government or defense fuel supply center. If a two party exchange has taken place, the receiving exchange partner shall remit the tax upon the subsequent removal of the fuel from the terminal. If a book transfer has taken place, the transferee shall remit the tax upon the subsequent removal of the fuel from the terminal.
Source:
SL 1995, ch 71, §23; SL 1999, ch 58, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-24 - Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.

10-47B-24. Remittance of tax on ethyl alcohol and other substances blended with fuel or undyed special fuel.
The tax imposed by §10-47B-8 and not exempted by §10-47B-19 shall be remitted by the blender.
Source:
SL 1995, ch 71, §24.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-25 - Remittance of tax on ethyl alcohol and methyl alcohol.

10-47B-25. Remittance of tax on ethyl alcohol and methyl alcohol..
The tax imposed on ethyl alcohol and methyl alcohol by §10-47B-9.1 and not exempted by §10-47B-19 shall be remitted by the selling ethanol producer, methanol producer, supplier, importer, or ethanol broker.
Source:
SL 1995, ch 71, §25; SL 2009, ch 55, §22; SL 2010, ch 66, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-25.1 - Remittance of tax on unblended biodiesel.

10-47B-25.1. Remittance of tax on unblended biodiesel.
The tax imposed on unblended biodiesel pursuant to §10-47B-9 and not exempted by §10-47B-19 shall be remitted by the biodiesel producer, supplier, importer, or blender.
Source:
SL 2009, ch 56, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-27 - Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.

10-47B-27. Remittance of tax on liquid petroleum gas, compressed natural gas, and liquid natural gas.
The tax imposed by §10-47B-11 shall be remitted by the liquid petroleum gas vendor, compressed natural gas vendor, or liquid natural gas vendor.
Source:
SL 1995, ch 71, §27; SL 2014, ch 64, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-28 - Remittance of tax on liquid petroleum gas in vehicle used on public roads.

10-47B-28. Remittance of tax on liquid petroleum gas in vehicle used on public roads.
The tax imposed by §10-47B-12 shall be remitted by the liquid petroleum gas user and is due on a semiannual calendar basis. The tax is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
Source:
SL 1995, ch 71, §28; SL 2011, ch 64, §6; SL 2013, ch 60, §2; SL 2017, ch 65, §18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-29 - Due date for remittance of excise taxes.

10-47B-29. Due date for remittance of excise taxes.
All tax required to be remitted by §§10-47B-21 to 10-47B-27, inclusive, is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
Source:
SL 1995, ch 71, §29; SL 2011, ch 64, §7; SL 2013, ch 60, §3; SL 2017, ch 65, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-30 - Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.

10-47B-30. Calculation and payment of tax on special fuel used by qualified motor vehicles in interstate commerce.
The tax imposed by §10-47B-7 shall be calculated and paid in accordance with the interstate compact or reciprocal agreement under which the person is licensed or governed.
Source:
SL 1995, ch 71, §30; SL 1999, ch 58, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-31 - Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.

10-47B-31. Payment of tax on certain fuels used in self-propelled highway construction machinery or vehicles.
The tax imposed by §10-47B-13 shall be paid by the highway contractor and is due on a quarterly basis. All tax required to be remitted by this section is due and payable by electronic transfer on or before the twenty-fifth day of the month following each period.
The department shall certify that a return has been filed and taxes paid before the state, or any county, township, or municipality makes final payment on any highway or street project or contract. The final payment may be off-set against any tax, penalty, or interest which the contractor owes for that or any other project or contract. Certification that tax has been paid does not preclude the state from conducting an audit of the project or contract at a later date.
Source:
SL 1995, ch 71, §31; SL 2013, ch 60, §4; SL 2017, ch 65, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-32 - Delayed payment of tax by wholesale distributor or retail dealer.

10-47B-32. Delayed payment of tax by wholesale distributor or retail dealer.
A wholesale distributor or retail dealer who purchases fuel from a licensed supplier or out-of-state supplier may delay the payment of an amount equal to the tax and the tank inspection fee as defined in §34A-13-22 required to be paid by the supplier or out-of-state supplier on the fuel removed from a terminal at the rack by the wholesale distributor or retail dealer or their shipper until the twenty-second day of the month in which the tax is due and payable by the supplier. The supplier or out-of-state supplier may not require payment prior to that date.
Source:
SL 1995, ch 71, §32; SL 1996, ch 90, §7A; SL 2017, ch 65, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-34 - Percentage allowed to be retained to off-set administrative expenses of timely reporting.

10-47B-34. Percentage allowed to be retained to off-set administrative expenses of timely reporting.
Any supplier, out-of-state supplier, ethanol producer, or ethanol broker who properly remits tax under this chapter shall be allowed to retain an amount not to exceed two and one-fourth percent of the tax required to be paid on each gallon of fuel to this state. The amount to be retained is to help off-set the administrative expenses of timely reporting and payment of tax.
Source:
SL 1995, ch 71, §34; SL 2010, ch 66, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-35 - Distribution of amount retained for administrative expenses.

10-47B-35. Distribution of amount retained for administrative expenses.
The amount that the supplier, ethanol producer, or ethanol broker is permitted to retain under §10-47B-34 shall be distributed by the supplier, out-of-state supplier, ethanol producer, or ethanol broker as follows:
(1)One-third retained by the supplier, out-of-state supplier, ethanol producer, or ethanol broker to help off-set the administrative expense of timely reporting and remitting of tax;
(2)Two-thirds to the wholesale distributor, retail dealer, or end user who withdraws fuel from the terminal at the rack to help off-set the cost of fuel lost due to shrinkage caused by evaporation or temperature change.
Source:
SL 1995, ch 71, §35; SL 2010, ch 66, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-36 - Retention of administrative expenses not allowed for late reporting or remittance of tax.

10-47B-36. Retention of administrative expenses not allowed for late reporting or remittance of tax.
If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier, out-of-state supplier, importer, ethanol producer, or ethanol broker may retain none of the money authorized by §10-47B-34 or 10-47B-38.
Source:
SL 1995, ch 71, §36; SL 1996, ch 90, §8; SL 1999, ch 58, §12; SL 2010, ch 66, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-37 - Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.

10-47B-37. Percentage supplier allowed to retain if payment is late from wholesale distributor, retail dealer, or end user.
If the purchasing wholesale distributor, retail dealer, or end user pays the amount authorized to be delayed by §10-47B-32 to the supplier later than allowed by this chapter, the supplier may retain the entire two and one-fourth percent allowed by §10-47B-34.
Source:
SL 1995, ch 71, §37.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-38 - Amount importer allowed to retain for timely remittance.

10-47B-38. Amount importer allowed to retain for timely remittance.
A licensed importer may retain an amount equal to two-thirds of the allowance provided for in §10-47B-34 for the tax timely reported and remitted by the importer to the state.
Source:
SL 1995, ch 71, §38.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-39 - Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.

10-47B-39. Payment by exporter of administrative cost allowance on refunded tax for fuel diverted to out-of-state location.
An exporter of fuel shall pay to this state an amount equal to two-thirds of the allowance provided for in §10-47B-34 or the entire amount allowed for in §10-47B-38 on the tax that the exporter is entitled to be refunded by §10-47B-125 for motor fuel or undyed special fuel exported from this state which was withdrawn from a bulk plant in this state, from a terminal in this state, or from an ethanol producer's plant in this state for which a bill of lading was issued with a South Dakota destination which was later diverted to a location outside of this state.
Source:
SL 1995, ch 71, §39; SL 1999, ch 58, §13; SL 2010, ch 66, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-40 - Percent of remitted tax liquid petroleum vendor allowed to retain.

10-47B-40. Percent of remitted tax liquid petroleum vendor allowed to retain.
Any liquid petroleum vendor who properly remits tax under this chapter may retain an amount equal to the percentage of tax remitted as follows:
(1)Two percent of the first twenty-five thousand gallons taxed each month;
(2)One percent on the gallons taxed in excess of twenty-five thousand each month;
(3)The maximum amount retained each month shall be five hundred dollars.
Source:
SL 1995, ch 71, §40.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-41 - Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.

10-47B-41. Joint and several liability of officers, managers, or partners with entity for filing returns and payment of tax.
A corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the taxes imposed by this chapter and its corporate officers, member-managers or managers of limited liability companies, or partners of partnerships are jointly and severally liable for the filing of reports or returns and the payment of tax, penalty, and interest due. The dissolution of a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership does not discharge an officer, member-manager, manager, or partner's liability for a prior failure of the corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership to file a return or remit the tax due. An officer, member-manager, manager, or partner subject to personal liability is not discharged from that liability upon vacating the office. An officer, member, or partner may be discharged from future liability upon notifying the secretary in writing. The sum due for such a liability may be assessed and collected as provided by law.
Source:
SL 1995, ch 71, §41; SL 1999, ch 58, §14; SL 2009, ch 49, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-42 - Required taxes belong to state.

10-47B-42. Required taxes belong to state.
The tax required to be paid by this chapter belongs to the state. The legal incidence of the tax falls upon the consumer of the fuel for the privilege of operating vehicles on the roads and highways of the state. A licensee, as a fiduciary of the state, shall hold the money in trust for the state and for payment to the department as provided in this chapter from the time the liability arises until it is paid to the state.
Source:
SL 1995, ch 71, §42; SL 1996, ch 90, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-43 - Preparation and delivery of bill-of-lading setting out fuel destination.

10-47B-43. Preparation and delivery of bill-of-lading setting out fuel destination.
Any person operating a refinery, terminal, bulk plant, or as an ethanol producer in this state shall prepare and provide to the driver of every vehicle removing motor fuel or special fuel from the facility a bill-of-lading, setting out on its face the destination state as represented to the facility operator by the transporter or the transporter's agent.
Source:
SL 1995, ch 71, §43; SL 1996, ch 90, §10; SL 2010, ch 66, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-44 - Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.

10-47B-44. Transportation of motor fuel or special fuel to carry bill-of-lading--Diversion tickets or drop load tickets also required.
Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall carry on board a bill of lading issued by the terminal operator or the bulk plant operator of the facility where the motor fuel or special fuel was obtained. The bill of lading shall set out on its face the destination state of the motor fuel or special fuel transported in the vehicle. The transporter shall also carry on board any diversion tickets or drop load tickets issued for the shipment.
Source:
SL 1995, ch 71, §44; SL 1999, ch 58, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-45 - Required documentation for importing motor fuel or special fuel.

10-47B-45. Required documentation for importing motor fuel or special fuel.
Any person transporting motor fuel or special fuel in a vehicle, rail car, or vessel into this state from another state or country, as or for an importer, shall insure that a bill of lading has been issued by the terminal or bulk plant from which the fuel was removed indicating South Dakota as the destination. If the bill of lading is issued by the out-of-state terminal or the bulk plant indicates a destination other than South Dakota, the transporter shall issue a diversion ticket indicating South Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue for each shipment, a bill of lading indicating South Dakota as the destination state. A copy of all diversion tickets and bills of lading prepared by the transporter shall be provided to the department in a manner required by the department before the fuel is imported.
Source:
SL 1995, ch 71, §45; SL 1996, ch 90, §11; SL 2013, ch 59, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-46 - Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.

10-47B-46. Bill-of-lading, drop load tickets, or diversion tickets provided to receiver of fuel.
Any person transporting motor fuel or special fuel in vehicles upon the public highways of this state shall provide a copy of the bill-of-lading accompanying the shipment or a drop load ticket, along with any diversion tickets issued for the delivered fuel to the bulk plant operator, wholesale distributor, retail dealer, or end consumer to which delivery of the shipment was made.
Source:
SL 1995, ch 71, §46; SL 1996, ch 90, §12.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 47B - Fuel Taxation › Section 10-47B-47 - Required time period for retention of shipping papers by receiver of fuel.

10-47B-47. Required time period for retention of shipping papers by receiver of fuel.
Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill-of-lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off-site.
Source:
SL 1995, ch 71, §47.