A Supplier is a person that owns motor fuel or special fuel in the pipeline and terminal distribution system in this state and/or makes sales or authorizes the removal of this fuel from the terminal at the rack. Suppliers are required to be registered under Section 4101 of the Internal Revenue Code for transactions in taxable fuels in the pipeline unless they are operating as a railroad or utility company. They are required to remit fuel excise taxes and tank inspection fees to South Dakota on any fuel removed from South Dakota terminals. Taxes are not required to be collected and remitted if the fuel is sold to a licensed exporter for export or to the Federal Government.

Suppliers are required to file monthly electronic tax returns that contain 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 selling, or authorizing fuel removal from a terminal in South Dakota must be licensed with South Dakota as a Supplier. Individuals meeting the definition of a Supplier and operating from a terminal located outside of South Dakota may voluntarily become licensed as an out-of-state Supplier.

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