
South Dakota Natural Gas Laws and Incentives
State Laws and Regulations
Compressed Natural Gas (CNG) Tax
For taxation purposes, CNG must be converted to gasoline gallon equivalents (GGE) at the rate of 120 cubic feet of natural gas per one gasoline gallon equivalent. CNG is taxed at a rate of $0.10 per GGE. (Reference South Dakota Statutes 10-47B-3 and 10-47B-4)

