-----------~ EF-FECTIVE APRIL 1, 2015 1. Motor vehicle excise tax - - PDF document

11 - DOR presentation to 2015 GOAC

Wednesday, January 20, 2016 9:11 AM

South Dakota Department

• f Revenue

Andy Gerlach Secretary

• ----------~EF-FECTIVE APRIL 1, 2015
• 1. Motor vehicle excise tax increased from 3% to 4%

2. Fees for noncommercial passenger vehicles increased by 20%

• 3. Wheel tax increased to a maximum of $5 per vehicle

wheel not to exceed a total of $60 per vehicle 4.

Motor Fuel excise tax increased by $.06

• $.22 per gal to $.28 per gal for gasoline and clear diesel fuel
• $.08 per gal to $.14 per gal for ethyl alcohol and methyl

alcohol

5. Fees for noncommercial vehicles over 20,000 lbs. increased from 60% to 70% of commercial rates on July 1, 2015

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• Increased from 3% to 4% on April 1, 2015
• Collected at the time of title application by the

County Treasurer's Office

• Based on the purchase price of the vehicle
• Revenue is dedicated to the State Highway

Fund

• Calculations in the months since April 1

resulted in $7,929,236 more

$10,000,000

I

$8,000,000 f $6,000,000 $4,000,000 -1--- $2,000,000 $0

March

$5,069,250

April

May

$9,352,307 .-;;--.....

::::.6i,:::6~27:,:;

,3::,;:l~0- $6,908,838 $6,418,206

• ,-

June July

• 2014

2015

August

• Fees for noncommercial passenger vehicles

increased by 20% on April 1, 2015

• Fees for noncommercial gross weight vehicles
• ver 20,000 increased from 60% to 70% of

commercial rates on July 1, 2015

• Fees based on the type and weight of the vehicle
• Fees are dedicated to fund maintenance of

county, township and municipal roads and bridges

$7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 --L------------- $0

March

April

May

$5,106,361

T

June

$5,978,427 $5,139,642 $4,338,013

...-2014 2015

July August

• Increased from $4 to $5 per vehicle wheel
• Maximum wheel tax allowed increased from $16 to $60 per

vehicle

• An elective option only imposed by county
• rdinance/resolution
• 53 counties currently charge a wheel tax
• 13 counties with no wheel tax fee
• Several counties currently discussing changes
• Revenues used for the maintenance of the county roads

and bridges

Wheel Tax Changes Counties with No Wheel Tax as of County Effective Date

9/18/2015

Walworth

06/01/2015

Pennington Faulk

06/01/2015

Edmunds

07/01/2015

Lawrence Meade

07/01/2015

Buffalo Sully

07/01/2015

Todd

07/01/2015

Campbell Clay

08/01/2015

Dewey Day

09/01/2015

Hanson

07/01/2015

Hand Charles Mix

11/01/2015

Harding Davison

01/01/2016

Hyde Turner

01/01/2016

J

Aurora

01/01/2016

Jackson Corson

01/01/2016

Jones Fall River

01/01/2016

Clark

01/01/2016

McPherson Spink

01/01/2016

Oglala Lakota Roberts

01/01/2016

Hutchinson

01/01/2016

Potter

• SB1 impacted the following fuel types increasing

by $0.06 per gallon

• Gasoline - increase from $0.22 to $0.28
• Diesel (clear) - increase from $0.22 to $0.28
• Ethyl & Methyl Alcohol - increase from $0.08 to $0.14
• Revenue is dedicated to the State Highway Fund
• Calculations in the months since April 1 resulted

in $11,915,855 more

$16,000,000 +------------------- $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0

$10,087,048 $9,984,692 $9,436,501 $9,272,886

March

April

May

June July

$16,966,753

August

~ 2014 2015

Questions?

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