Do I need to register for IFTA in South Dakota?
The state of South Dakota considers an IFTA qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
The state of South Dakota does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for an IFTA license in South Dakota?
You may obtain an application for an IFTA license from the South Dakota Division of Motor Vehicles or download one online.
What fees must I South Dakota for IFTA?
South Dakota charges a $10 application and $2.50 per set of decals. You will need one set per qualified vehicle.
What IFTA credentials will South Dakota give me?
South Dakota will provide you with one IFTA license and a set of decals. A photocopy of the original license must be maintained in the cab of each one of your qualified motor vehicles. The original license should be kept at your business address in a safe place. Your South Dakota IFTA license is valid for the calendar year January 1 through December 31.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, the state of South Dakota still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report in South Dakota?
South Dakota charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is computed on overdue taxes in each jurisdiction at a rate of .4167% per month. Even if you are due a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction. This interest is calculated from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid.
How do I obtain a South Dakota IFTA return?
You can easily generate and print your South Dakota quarterly IFTA return online at ExpressIFTA. South Dakota will also send you the IFTA tax return at least 30 days before the tax return due date.