Ethanol Excise Tax Rates (South Dakota)
Last modified on May 23, 2011.
Financial Incentive Program
|Name||Ethanol Excise Tax Rates|
|Incentive Type||Corporate Exemption|
|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|
|Date added to DSIRE||2003-02-13|
|Last DSIRE Review||2004-06-08|
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 This means that whoever owns the fuel immediately before it is withdrawn from a rack in South Dakota must be licensed as a supplier.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|
|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|
|Phone 2||(800) 829-9188|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.