Ethanol Excise Tax Rates (South Dakota)

Summary

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
Website	http://www.state.sd.us/Revenue/MotorVehicle/motorfuelmanual.htm
References	DSIRE

Summary

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 This means that whoever owns the fuel immediately before it is withdrawn from a rack in South Dakota must be licensed as a supplier.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
Email	motorv@state.sd.us
Website	http://www.state.sd.us/revenue/revenue.html

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