States / South Dakota

SD · UCR participant · IFTA member

Trucking compliance in South Dakota

A carrier whose principal place of business is in South Dakota registers UCR with South Dakota as its base state. For IFTA, South Dakota taxes special diesel at $0.2800 a gallon in 4Q2026, in the middle half of listed rates, number 31 of 46 US jurisdictions shown here.

UCR fee calculator IFTA calculator

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  1. 1Diesel tax 4Q2026 $0.2800
  2. 2UCR base state SD
  3. 3UCR 2027, 0–2 trucks $55
  4. 4Form 2290 at 80,000 lb $550
SD$0.2800Median$0.3150Lowest$0.1900Highest$0.9790
SD special-diesel rate against the 4Q2026 median, lowest and highest of 46 US IFTA jurisdictions shown here, bars to scale.
UCR
Participates
IFTA diesel, 4Q2026
$0.2800
UCR 2027, 0–2 / 3–5 / 6–20
$55 / $167 / $333
HVUT, 55,000 lb / over 75,000
$100 / $550

UCR in South Dakota

South Dakota participates in the Unified Carrier Registration Agreement, which makes it the base state for any interstate carrier, broker, freight forwarder or leasing company whose principal place of business is here. You register once a year, through the national UCR system, and the fee is the same six-bracket federal schedule used everywhere: $55 for 0–2 vehicles, $167 for 3–5 and $333 for 6–20 in the 2027 registration year, rising to $54,165 above 1,000. The fee is set by federal rule (49 CFR 367), so it is the same whichever state you register through; what South Dakota adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.

South Dakota also serves as a base state for carriers from non-participating jurisdictions — specifically, a carrier based in Arizona, Hawaii, Nevada, Oregon or Wyoming that has no office in a participating state may choose South Dakota.

IFTA fuel tax in South Dakota

Under the International Fuel Tax Agreement you owe South Dakota fuel tax on every gallon you burn inside the state, worked out from your miles here and your fleet's average miles per gallon, and you get credit for tax paid on fuel you bought here. South Dakota reported a special-diesel rate of $0.2800 per gallon for 4Q2026.

That puts South Dakota at number 31 of 46 US IFTA jurisdictions shown here, 11 percent below the median of $0.3150. At a mid-table rate, fuel-stop decisions in South Dakota matter less than pump price; the return will roughly net out as long as purchases track miles. The closest rates to South Dakota's are South Carolina ($0.2800), Arkansas ($0.2850), Nevada ($0.2700).

A worked example

Run 1,000 miles in South Dakota at 6.5 mpg and you burned 153.8 gallons here, which at $0.2800 is $43.06 of South Dakota tax. If you bought 153.8 gallons in South Dakota on that trip you have already paid $43.06 at the pump and owe nothing more; if you bought none, the whole $43.06 is due on the return. The IFTA calculator does this for every state on a trip.

Federal filings that apply in South Dakota as everywhere

Not on this page yet

South Dakota's IRP apportioned-plate fees, intrastate operating-authority rules, size and weight limits and state DOT contacts are not published here, because they were not available from a source this site could cite on 2026-10-23. They are listed as gaps in the methodology and will be added when they can be sourced.

Sources: UCR Plan — FAQ; IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04); FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); IRS Form 2290 (Rev. July 2026), Tax Computation. Checked 2026-10-23.