10-52-2.2. Tax on sale or use of motor and special fuel by certain municipalities--Rate--Exemptions.A municipality of the second and third class as defined by §9-2-1 may levy a tax on the sale or use of motor and special fuel as defined in chapter 10-47B by motor vehicles operated upon the public highways of the state and the streets and highways of the municipality. This tax may not exceed the rate of one cent per gallon. The tax authorized pursuant to this section may not apply to motor or special fuel for the purpose of operating or propelling stationary gas engines, tractors used for agricultural purposes, or the purchase of fuel for lighting, heating, cleaning, or other commercial use. Source: SL 1980, ch 106, §1; SL 1983, ch 100, §73; SL 1995, ch 71, §188.
South Dakota Legal Code