Motor carrier fuel/Highway use/Mileage tax - South Dakota

Fees

IFTA license, $10 (and $10 renewal fee)

IFTA decals, $1.50 per vehicle, plus a $1 mailing fee per set

Temporary decal permit

A 30-day temporary decal IFTA permit is available through the state office for no fee, providing the carrier is in good standing and has a valid IFTA license. The temporary decal permit however, only covers the decal requirement and is not valid unless there is a copy of the IFTA license in the vehicle.

IFTA

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.

PTO/Reefer fuel

South Dakota does not allow credit or refunds on fuel used in power-take-off equipment or refrigeration units. South Dakota does not issue fuel refunds for idling.

South Dakota will issue refunds for tax-paid undyed diesel fuel used in licensed vehicles or equipment/machinery for agricultural or commercial off-road work (refunds will not be issued for tax-paid undyed diesel fuel used in off-road machinery or equipment). To obtain the refund, the fuel user must be licensed as a refund claimant. Refunds must be claimed within 15 months of the purchase date. Claimants must keep detailed records, including but not limited to, fuel invoices and/or receipts, fuel consumption records or logs, motor vehicle odometer readings, and monthly fuel use and odometer summaries.

Licensed refund claimants may apply for a credit or refund of fuel tax paid for undyed special fuel purchased and used in a nontaxable manner if a shortage of dyed special fuel existed at the time of sale. The claimant must submit a sworn affidavit from the retail dealer testifying that the dealer tried to obtain dyed special fuel from the dealer’s supplier but was unable to obtain the fuel because of a lack of dyed special fuel available at the time.