South Dakota DOR Publishes Guide on Motor Fuel Tax, New 2026 Rates

The South Dakota Department of Revenue (DOR) has published a tax fact sheet explaining how the state motor fuel taxes apply to motor fuel transactions. The publication outlines import and export license requirements for entities that transport fuel across state borders by means other than pipeline, and notes that new motor fuel tax rates will become effective in January 2026. The guide details reporting obligations for importers and exporters, explains South Dakota’s “tax at the rack” system, describes allowances for timely filers, clarifies diversion reporting requirements, and specifies record-keeping obligations for fuel transactions. [S.D. Dep’t of Revenue, Tax Facts - ...