South Dakota: Fuel Excise Taxes
South Dakota Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the South Dakota and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
South Dakota Gasoline Tax
Excise: | $0.28 / gallon |
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Addl. Tax: | $0.02 / gallon† |
Total Tax: | $0.30 / gallon |
South Dakota Diesel Tax
Excise: | $0.28 / gallon |
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Addl. Tax: | $0.02 / gallon† |
Total Tax: | $0.30 / gallon |
South Dakota Gasohol Tax
Excise: | $0.28 / gallon |
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Addl. Tax: | $0.02 / gallon† |
Total Tax: | $0.30 / gallon |
† Additional Applicable Taxes: Inspection fee
Other South Dakota Fuel Excise Tax Rates
The primary excise taxes on fuel in South Dakota are on gasoline, though most states also tax other types of fuel.
South Dakota Aviation Fuel Tax
In South Dakota, Aviation Fuel is subject to a state excise tax of $.06 per gallon
Point of Taxation: At the terminal rack and upon import into the state
South Dakota CNG Tax
In South Dakota, CNG is subject to a state excise tax of $.10 per gallon
Point of Taxation:
South Dakota Jet Fuel Tax
In South Dakota, Jet Fuel is subject to a state excise tax of $.04 per gallon
Point of Taxation: At the terminal rack and upon import into the state
South Dakota LNG Tax
In South Dakota, LNG is subject to a state excise tax of $.14 per gallon
Point of Taxation:
Payment of South Dakota Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax fees are due on the 23rd of each month for the previous month and Petroleum inspection fee payments are due electronically by the second to last day of the month.
South Dakota Fuel Tax Reports
Fuel producers and vendors in South Dakota have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the South Dakota government. Click the button below to view details on 0 SD fuel tax reports.
View Fuel Tax ReportsFederal Fuel Excise Taxes
The price of all motor fuel sold in South Dakota also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
Gasoline | $0.18.4 per gallon |
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Diesel and Kerosene | $0.242 per gallon |
Liquefied Petroleum Gas | $0.183 per gallon † |
Liquefied Natural Gas (LNG) | $0.243 per gallon † |
Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in South Dakota comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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