{"data":{"id":"us-sd/sdcl-10-47b-159","jurisdiction":"us-sd","citation":"SDCL § 10-47B-159","heading":"Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.","body":"Each fuel transaction in this state or between an out-of-state supplier and importer shall be supported by a sales/purchase invoice. A copy of the invoice shall be maintained in the records of both the seller and the purchaser. The invoices shall be serially numbered and shall contain the following information:\n(1) The seller's name and address;\n(2) The seller's supplier's license number issued by the department if the fuel was sold at the pipeline or the seller's marketer's number if not sold at a pipeline;\n(3) The purchaser's name and address;\n(4) The date of sale and delivery of the fuel;\n(5) The number of gallons of fuel sold and delivered to the purchaser, the type of fuel and if diesel whether it is dyed or not;\n(6) The price charged per gallon of fuel;\n(7) If charged, the amount of fuel or sales tax. Fuel tax shall either be listed separately or as a statement by the marketer that the price per gallon required under subdivision (6) of this section includes the South Dakota fuel tax; and\n(8) The total amount of the sales invoice.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-159","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3dd638a7f9bf6362e0d914b29f63169cece0cfa0ee45472b4f53b5866c2c291d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-158","next":"us-sd/sdcl-10-47b-160"},"notice":"GroundRules: Original legal text. Not legal advice."}