South Dakota

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: At the terminal rack Diesel: At the terminal rack Aviation Fuel: At the terminal rack Jet Fuel: At the terminal rack

Rate reported

Gasoline: 28 cents per gallon / Diesel: 28 cents per gallon

Gallons basis

Calculation basis: Gross Gallons Please provide the reference information: 10-14B-3 (https://sdlegislature.gov/Statutes/10-47B) (15)

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: Fuel Type Per Gallon Rate Law Jet Fuel 4■ SDCL 10-47B-4 (4) AVGAS 6■ SDCL 10-47B-4 (3) Ethanol 100% 14■ SDCL 10-47B-4.3 Methanol 100% 14■ SDCL 10-47B-4.3 CNG 10■ SDCL 10-47B-4 (6) LNG 14■ SDCL 10-47B-4 (8) LPG 20■ SDCL 10-47B-4 (5) Biodiesel 28■ SDCL 10-47B-4.2. Gasoline 28■ SDCL 10-47B-4.2. Natural Gasoline 28■ SDCL 10-47B-4.2. Undyed Diesel including Kerosene 28■ SDCL 10-47B-4.2. Tank Inspection Fee 2■ 34A-13-20

Rate updates

Please list any rate updates for your state: South Dakota has not had a rate change since 2015. South Dakota Legislature passed a motor fuel tax increase effective April 1, 2015 that increased motor fuel, special fuel, ethyl alcohol and methyl alcohol rates by $.06 per gallon.

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: Yes If so, how are the rates calculated? How often does the rate change? Is tax imposed on volume or value and when is it collected?: Sales tax is imposed on clear diesel when it is sold into a motor carrier refrigeration unit which is not attached to the engine supply fuel tank of the vehicle. In addition, sales tax is also imposed on dyed diesel. The sales tax rate is 4.2 percent plus applicable local taxes (i.e. city taxes) and is imposed on the value. Sales tax is never imposed on Gasoline.

Scheduled changes

South Dakota has not had a rate change since 2015. South Dakota Legislature passed a motor fuel tax increase effective April 1, 2015 that increased motor fuel, special fuel, ethyl alcohol and methyl alcohol rates by $.06 per gallon.

Confidence

medium

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved