Ethanol Excise Tax Rates (South Dakota)

From Open Energy Information


Last modified on May 23, 2011.

Financial Incentive Program

Place South Dakota

Name Ethanol Excise Tax Rates
Incentive Type Corporate Exemption
Applicable Sector Supplier
Eligible Technologies Ethanol
Active Incentive No
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 0.20/gallon for ethanol blends; 0.10/gallon for E85 and M85

Program Administrator Department of Revenue

References DSIRE[1]


South Dakota's fuel excise tax rates are lower for ethanol blends, and E85 and M85. Motor fuel is taxed at $0.22 per gallon, while ethanol blends are taxed at 20 cents per gallon and E85 and M85 are taxed at 10 cents per gallon. The point of taxation for fuel tax is at the terminal rack. This means that whoever owns the fuel immediately before it is withdrawn from a rack in South Dakota must be licensed as a supplier. Suppliers have the major responsibility for collecting fuel tax and remitting it to the state. They charge tax on any fuel they sell, with these exceptions:

untaxed (dyed) diesel fuel; fuel sold to a licensed exporter and destined for subsequent sale outside of South Dakota; unblended ethyl alcohol sold to a licensed blender or licensed supplier; and fuel sold to the U.S. government or defense fuel supply center.

Authorities (Please contact the if there are any file problems.)

Authority 1: S.D. Codified Laws § 10-47B-4

Incentive Contact

Contact Name Public Information - Department of Revenue
Department Department of Revenue
Division Motor Fuel and Prorate Division
Address 445 East Capitol Avenue
Place Pierre, South Dakota
Zip/Postal Code 57501-3100
Phone (605) 773-3311
Phone 2 (800) 829-9188

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"