Fuel Supplier Tax Return (In-State And Out-Of-State) Form printable pdf download

SUPPLIER (SHIPPER)

A Supplier is a person that owns motor fuel or special fuel in the pipeline and terminal

distribution system in this state and makes sales or authorizes the removal of this fuel from

the terminal at the rack. A Supplier is also the person who owns fuel in the pipeline

immediately before it is withdrawn at the terminal rack. Anyone selling fuel from the rack

must have a valid South Dakota Supplier's license. At the time of sale, the Supplier applies

fuel tax to the fuel and is then responsible for remitting that tax to the state. The Supplier

also collects and remits the tank inspection fee.

Any person meeting the definition of a Supplier as listed above and operating from a

terminal located outside of South Dakota may voluntarily become licensed as a Supplier.

These Suppliers are required to remit tax to South Dakota on any fuel removed from an

out-of-state terminal if the bill of lading issued by the Terminal Operator indicates South

Dakota as the destination state.

Selling Ethanol Blends and Methanol Blends

With the 2009 South Dakota Legislative Session, it was decided to tax all Ethyl Alcohol

and Methyl Alcohol at the rate of $.08 per gallon plus the $.02 per gallon Tank Inspection

Fee. This was done because of various levels of ethanol blends now seen in the industry.

If a Supplier sells an ethanol blend or methanol blend, the invoice must list the

alcohol gallons and gasoline gallons separately.

Natural Gasoline Sales

Suppliers selling natural gasoline from South Dakota terminals are required to collect and

remit $0.22 per gallon fuel excise tax, as well as the $.02 per gallon Tank Inspection Fee.

Exceptions for the Collection of Fuel Taxes

The Supplier is not obligated to collect the South Dakota fuel tax in the following

instances:

• Sales made to a licensed Exporter when the sale is made from a South Dakota

terminal and the destination listed on the bill of lading indicates a state other than

South Dakota;

• Sales of dyed diesel or dyed biodiesel;

• Product authorizations, two party exchanges or book transfers of product with other

licensed South Dakota Suppliers within the terminal (In these instances the

receiving Supplier or Partner is responsible for collecting and remitting the taxes

and TI fees to South Dakota);

• Sales made at the rack to the U.S. Government and the Defense Fuel Supply Center;

• Sales of unblended biodiesel to a licensed Blender or a licensed Supplier for resale

over the terminal rack; and

• Sales of unblended biodiesel to a licensed importer when South Dakota is listed as

the destination state on the bill of lading (The Importer must also be licensed as a

Blender).

Fuel Supplier Tax Return (In-State And Out-Of-State) Form