South Dakota 2023 Regular Session

South Dakota Senate Bill SB71

Introduced
1/18/23  
Refer
1/18/23  
Report Pass
1/25/23  
Engrossed
1/30/23  
Refer
1/31/23  
Report Pass
2/7/23  
Enrolled
2/8/23  

Caption

Authorize other fuel taxes to be included in the state’s International Fuel Tax Agreement collections.

Impact

As a direct consequence of SB 71, South Dakota aims to improve compliance and collection of fuel taxes from vehicles that operate across state lines. By mandating that interstate operators maintain a permanent or temporary license and ensuring taxes are paid, the bill is designed to simplify the reporting and remittance processes. This could potentially lead to increased revenue for the state while also establishing a clearer framework for fuel tax assessment, thus providing a method for tracking fuel usage accurately across jurisdictions.

Summary

Senate Bill 71 aims to authorize the inclusion of additional fuel taxes into the state’s International Fuel Tax Agreement (IFTA) collections. The bill amends existing statutes governing the taxation of various types of motor fuel, including biodiesel and liquid natural gas, ensuring that taxes are efficiently collected from interstate operators of qualified motor vehicles. This legislative measure is primarily focused on enhancing the state's tax revenue from fuel consumption, particularly from vehicles engaged in interstate commerce operating within South Dakota's highways.

Sentiment

The sentiment surrounding SB 71 appears to be generally supportive among lawmakers, particularly those focused on fiscal responsibility and maximizing state revenue. The bill's proponents argue that it is a necessary step to close loopholes and ensure that all fuel used within the state, especially by interstate operators, is properly taxed. However, as with any taxation-related bills, there are concerns from some stakeholders about the implications of increased taxation on businesses operating interstate, potentially leading to higher operational costs.

Contention

Notable points of contention regarding SB 71 hinge on its implications for businesses involved in interstate transportation. Critics may fear that the additional burdens of licensing and tax collection could discourage operations within South Dakota or lead to unintended economic consequences. Additionally, discussions about the fairness of tax rates and the administrative complexities involved in compliance with the provisions of this bill are likely to surface as it progresses through legislative channels.

Companion Bills

No companion bills found.

Similar Bills

TX HB3835

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TX HB432

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TX HB3518

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TX SB12

Relating to alternative fuel fleets of certain governmental entities, including funding for motor vehicles, infrastructure, and equipment.

MI HB4847

Individual income tax: credit; incentives for the sale and production of biodiesel; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding secs. 277a & 677a.

CA AB2663

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SD SB176

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SD SB178

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