Form Mv-594 - South Dakota Importer And Exporter Tax Return (Page 7 of 7) in pdf

Importer/Exporter Return Instructions

1. Report total gallons of fuel imported by means other than a pipeline into South Dakota –

Attach Uniform Schedule of Receipts Type 1a or 2a.

2. Report total gallons of fuel pulled from a pipeline with an original destination outside

South Dakota but then diverted back into South Dakota.

3. Total gallons – Add Lines 1 and 2.

4. Report total gallons of fuel imported that were purchased from a licensed out of state

Supplier with South Dakota taxes already paid – Attach Uniform Schedule of Receipts

Type 1a.

5. Report total gallons of fuel from your bulk storage and exported out of South Dakota by

means other than pipeline – Attach Uniform Schedule of Disbursements Type 7.

6. Report total gallons of K-1 kerosene sold for non-taxable purposes – Attach Uniform

Schedule of Disbursements Type 10.

7. Report total gallons of fuel pulled from a pipeline in South Dakota or purchased from a

licensed out of state Supplier with South Dakota taxes paid which were directed to a state

other than South Dakota – Attach Uniform Schedule of Disbursements Type 5. If

exporting taxed ethyl alcohol, record gallons here – Attach Uniform Schedule of

Disbursements Type 5.

8. Total credits – Add Lines 4, 5, 6 and 7.

9. Report total gallons of tax unpaid fuel exported out of South Dakota by truck or rail

directly from pipeline terminals and ethanol producer locations – Attach Uniform Schedule

of Disbursements Type 7.

10. Subtotal taxable gallons – Subtract Line 8 from Line 3.

11. Allowance – If filing on time, multiply Line 10 by 1.50%.

12. Total taxable gallons – Subtract Line 11 from Line 10.

13. Tax rates

14. Taxes due – Multiply Line 12 by Line 13.

15. Total taxes due – Add Columns A through J on Line 14.

16. Gallons of biodiesel sold to a licensed Supplier for resale at a terminal, a licensed

Blender, or a licensed Exporter for export – Attach Uniform Schedule of Disbursements

Type 6a, 6b or 6d.

17. Gallons of biodiesel sold to a party not licensed as a Supplier, Blender, or Export. If

you are licensed as a Blender, report on your Blender return – Line 4, Column D.

18. Total tax due on sales of biodiesel to unlicensed entities – Multiply Line 17 by $.22.

19. Total gallons subject to Tank Inspection Fee – Add Line 10 in Columns A through J,

Line 6 in Column E and Line 17.

20. Tank Inspection Fee – Multiply Line 19 by $.02.

21. Total Taxes and Fees due – Add Lines 15, 18 and 20.

22. Interest and Penalty. Interest is calculated at 1.25% per month. First month is $5 or

1.25%, whichever is greater. Penalty is calculated at 10% or $10, whichever is greater, for

filing a return late even if no tax is due.

23. Balance Due or Credit from prior reporting periods (See computer notice).

24. Total Taxes and Fees for this reporting period – Add Lines 21, 22 and add or subtract

Line 23 (depending on balance due or credit).

Form Mv-594 - South Dakota Importer And Exporter Tax Return Page 7