Importer/Exporter

An Importer is any person who purchases or owns motor fuel or special fuel in another state or country and transports, delivers, or causes the fuel to be brought into South Dakota. Importers are responsible for paying fuel tax to South Dakota on any fuel that enters the state by any means other than a pipeline, unless the South Dakota tax has already been collected and remitted to the state by a licensed supplier or out-of-state supplier.

An Exporter is any person that purchases or owns motor fuel or special fuel in South Dakota and transports, delivers, or causes the fuel to be brought into another state or country. Exporters purchasing fuel in South Dakota for export are required to be licensed to collect and remit taxes or purchase fuel tax-exempt in the state they intend to export the fuel to.

Importer/Exporters are required to file a monthly electronic tax return that contains information from the previous month using EPath. The return must be filed on or before the twentieth day of the month following each monthly period. Any fuel tax payments due on those returns must be remitted to the Department by electronic transfer on or before the twenty-fifth day of the month.

Anyone importing or exporting fuel in and out of South Dakota must be licensed with South Dakota as an Importer/Exporter. The Importer/Exporter is a joint license allowing companies to import and export fuel as long as the licensee meets the licensing requirements.

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