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Motor Fuel
Highway Contractors |
Highway Contractor
A highway contractor, whether a person, partnership or corporation, engages in highway construction work. Under South Dakota law, highway construction means all work performed by vehicles, machinery or equipment within the right-of-way in the construction, reconstruction, repair or maintenance of public highways. "Public highways or roads" are defined as any way or place, including waterways and snowmobile trails, open to the use of the public for vehicular, snowmobile or watercraft travel. This definition includes those ways or places temporarily closed for construction, reconstruction, maintenance or repair.
In order to obtain a public highway or street contract awarded by the state of South Dakota, or by a county, a township or a municipality within the state, a bidder must be a licensed highway contractor.
Steps To Obtaining a License
Step 1: Read through the Construction Contractors and Subcontractors Booklet.
Step 2: Fill out the Motor Fuel Tax License Application and the Contractors' Excise Tax License Application. Mail your applications to the department at:
South Dakota Department of Revenue
Attn: Motor Fuel
445 East Capitol Avenue
Pierre, SD 57501
Step 3: The application will be reviewed by department staff. You will then be mailed a license card and Highway Contractors' Manual that explains licensee responsibilities in more depth. At this time, if you have any further comments or questions, please contact the Motor Fuel Division by email or call 605-773-4109
Manuals
Construction Contractors and Subcontractors Booklet - An introduction to state laws and regulations pertaining to construction projects.
Highway Contractors' Manual - In-depth information about the highway contractors' fuel tax.
Contractors' Excise Tax Guide - A guide to South Dakota Contractors' Excise Tax.
Applications
Motor Fuel Tax License Application - Used for obtaining a motor fuel tax license.
Contractors' Excise Tax License Application - Used for obtaining a contractors' excise tax license.
USDOT Number Registration - An online MCS-150 form for registration for your USDOT number.
Fuel Tax Return
Highway Contractors' Tax Return - After a contractor is granted a motor fuel tax license, they are responsible for filing a quarterly return.
Contractors' Excise Tax Return - After a contractor is granted a contractors' excise tax license, they are responsible for filing this return.
Who We Are | Forms | Publications | News Releases | State of South Dakota
South Dakota Department of Revenue
445 East Capitol Avenue
Pierre, SD 57501-3185
Phone: (605)-773-3541
Fax: (605)-773-2550
E-Mail Address: webman@state.sd.us