SDCL § 10-47B-135 — No tax refund for certain uses of fuel

No refund of motor fuel or special fuel taxes paid may be made for any of the following uses of fuel:
(1) Fuel used in motor vehicles operated on the public highways of this state;
(2) Fuel used for propulsion on the highway in any vehicles, machinery, or equipment for any highway construction or maintenance work which is paid for, wholly or in part, by public moneys;
(3) Fuel used in aircraft or watercraft;
(4) Undyed special fuel used in off-road machinery or equipment;
(5) Fuel used from the engine fuel supply tank by a motor vehicle while idling. Fuel used by a motor vehicle while idling shall be included in the total amount of fuel consumed when calculating average miles per gallon; or
(6) Fuel used in any motor vehicle, recreation vehicle, or farm equipment used for nonhighway agricultural purposes or, unless otherwise provided by this chapter, used in any motor vehicle or equipment for nonhighway commercial uses.