{"data":{"id":"us-sd/sdcl-10-47b-167","jurisdiction":"us-sd","citation":"SDCL § 10-47B-167","heading":"Exemption from fuel tax for certain sales of liquefied petroleum gas--Conditions.","body":"A licensed liquid petroleum gas vendor may sell liquefied petroleum gas exempt from the fuel tax imposed by this chapter, to a licensed liquid petroleum gas user or to a purchaser who owns a motor vehicle propelled by liquefied petroleum gas if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. The vendor shall certify that the vendor has inspected the bulk storage tank and that no liquid transfer line existed on the tank at the time of inspection. A purchaser shall obtain a propane user license before receiving liquefied petroleum gas into a bulk storage tank which has a liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-167","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"da466a63266adb99b854fedb0ff501e371b1212c812827792858454fcf7bc1a4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-166","next":"us-sd/sdcl-10-47b-168"},"notice":"GroundRules: Original legal text. Not legal advice."}