South Dakota Incentives and Laws for Exemptions
The list below contains summaries of all South Dakota incentives and laws related to Exemptions.
State Incentives
Propane Tax Exemption
Liquefied petroleum gas (propane) is exempt from the fuel excise tax when sold from a licensed propane vendor to a licensed propane user or a propane vehicle owner if it is delivered into a bulk storage tank that can then be used to deliver fuel into a motor vehicle. Fuel purchasers must obtain a propane user license before propane is delivered into their storage tanks. (Reference South Dakota Statutes 10-47B-167)