Form 591 - Liquefied Petroleum Gas (Lpg) Vendor Tax Return printable pdf download

LPG (LIQUID PETROLEUM GAS) VENDOR

An LPG Vendor is a person engaged in the business of selling liquid petroleum gas,

wholesale or retail, for use in the engine fuel supply tank of a motor vehicle in South

Dakota. LPG Vendors are required to collect and remit fuel tax on all LPG sold for use in

motor vehicles in South Dakota. They are also required to report any other LPG sales made

in the state and any LPG that is imported or exported. For purposes of taxation, LPG that

is used as a motor fuel must be converted from pounds to the equivalent liquid gross

gallons using the conversion factor of 4.24 pounds per gallon of liquid at 60 degrees

Fahrenheit.

Instances in which LPG Vendors are not required to collect taxes are as follows:

• Sales made to licensed LPG users.

• LPG delivered into a bulk storage tank which has no liquid transfer line attached to

it. If an LPG customer has a licensed LPG-powered vehicle, the LPG Vendor must

inspect the bulk storage tank and certify that no liquid transfer line existed at the

time of the inspection.

• Sales made to a customer that does not own or operate an LPG powered vehicle

Record Keeping/Acceptable Records

To ensure that the correct amount of fuel tax is collected on all fuel used on South Dakota

roads and highways, the law requires LPG Vendors to keep detailed records of all fuel

transactions and deliveries. LPG Vendors will need these records to accurately complete

tax returns and must present them to Department personnel if they are audited or have their

licenses reviewed. Records are to be maintained for a period of at least 30 days at the

delivery location or a location approved by the Secretary. All records must be preserved

for the current year and the three preceding calendar years.

Sales Records

Licensed LPG Vendors must keep all sales invoices which must show the following:

• The seller’s name and address, which shall be machine-printed or rubber stamped;

• The purchaser’s name and address;

• The date of sale and delivery of the fuel;

• The number of gallons sold and delivered to the purchaser, the type of fuel and if

diesel whether it was dyed or undyed;

• The price charged per gallon;

• The amount of fuel tax or sales tax charged, if any; and

• The total amount of the sales invoice

All invoices must be prepared on NCR (no carbon required) paper with double-faced

carbon so that the back of the invoice bears a carbon impression of the data on the front.

Other Records Required of LPG Vendors

Licensed LPG Vendors are required to keep disbursement records and copies of bills of

lading received for LPG purchases and issued for LPG sales in addition to those already

discussed.

Form 591 - Liquefied Petroleum Gas (Lpg) Vendor Tax Return