10-47B-159. Fuel transactions to be supported by sales/purchase invoice--Copies--Required information.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:(1)The seller's name and address;(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;(3)The purchaser's name and address;(4)The date of sale and delivery of the fuel;(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;(6)The price charged per gallon of fuel;(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(8)The total amount of the sales invoice. 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(8)The total amount of the sales invoice. Source: SL 1995, ch 71, §156; SL 1996, ch 90, §39; SL 1999, ch 58, §44; SL 2013, ch 59, §17.
South Dakota Legal Code